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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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Ex-parte assessment under Section 147 quashed; petitioner allowed to respond to Section 148A(b) notice for fair hearing

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Full Text of the Document

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....The HC quashed the ex-parte assessment order passed under Section 147, rejecting the petitioner's claim that business cessation prevented activation of the PAN and opportunity to reply under Section 148A(b). Exercising discretion in the interest of justice, the court remanded the matter to the first respondent for fresh adjudication, permitting the petitioner to respond to the Section 148A(b) notice. This ensures procedural fairness by allowing the petitioner to furnish documents and be heard before further proceedings.....