Introduction

CA Chinmayy Pathak is a practising Chartered Accountant who practises Direct Tax Litigation at ITAT Level. He is also a visiting faculty at various prestigious institutions specializing in Artificial Intelligence and soft skills.

Problem Statement

In India, a majority of Chartered Accountants (CAs) practice in traditional compliance roles, focusing on return filing, audits, and basic assessments. However, litigation skills and legal awareness are often missing, especially when handling notices which clients receive almost each year. Also, newly qualified CAs also face this issue of "How and In what way should they respond to a notice issued by Income Tax" . In addition to this, the reply made by the CAs to these notices often lack the legal language which is very imperative. This leads to:

1. Missed procedural or legal defects in notices issued by Income Tax Dept.
2. Cases getting unnecessarily escalated to CIT(A) or ITAT, where litigation experts later discover faults that could have been raised at the AO stage.
3. Use of general english instead of legal language which conveys a very weak legal stance
4. Wastage of time, cost, and client confidence in avoidable appeals and representation stages.
5. Limited access to expensive legal research tools.

The Solution 

Litigaid : A Custom GPT for Early-Stage Resolution

I built a Custom GPT that serves as a powerful AI-based analyzer and reply assistant for Income Tax notices, accessible to any CA at with a single click.

Key Features:

1. Identifies legal defects in notices which many times makes the entire notice invalid or bad in law
2. Generates legally valid replies addressed to appropriate authorities, with case law and section references.
3. Judges the case of the client on a scale of 10 to convey whether this case is strong on legal facts as well as merits or not.
4. Suggests appropriate enclosures to strengthen reply.
5. No legal background needed – simplified for traditional practitioners.
6. Used legal language to draft replies
7. Completely free and accessible without login, subscription, or installation

Often, basic issues go unnoticed at the AO level. Only during appeals or hearings at CIT(A)/ITAT do litigation practitioners point them out.

With this Custom GPT:

1. These defects are identified immediately.
2. Proper replies are filed before AO, avoiding escalation.
3. Saves the CA and client from costly appeals, multiple hearings, and years of delay.
4. Delivers high-quality compliance at zero cost, especially for small-town or mid-level firms.

It is backed by Curated Legal Knowledge

The GPT uses a closed knowledge base updated by:

1. A senior Core Litigation CA who is my boss and
2. Myself (who is also into litigation since passing CA).
3. In addition to this, I continuously update this at the back end, almost weekly.
4. GPT does not go beyond uploaded legal material – ensuring accuracy.
5. Final outputs are review-ready, not submitted blindly.

Conclusion:

This Custom GPT bridges the gap between traditional practice and legal precision. By empowering CAs at the very first level (AO), we prevent unnecessary escalation, save effort, and deliver justice faster—at zero cost, with full compliance, and nationwide accessibility.Here's a more polished, impactful, and professional version of your paragraph with added strength and clarity:

This tool is fundamentally distinct from ICAI’s CAGPT. While CAGPT offers general responses based on statutory text or documents, it lacks the ability to deeply analyze Income Tax notices wrt legal issues or draft context-specific replies in legal language that is used in real life situations. I won’t go into a point-by-point comparison, because the difference is clear: my Custom GPT is singularly focused on real-world notice handling. It is designed to analyze every notice in detail, not generically, but based on insights and logic derived from years of practical litigation experience fed into it. The replies it generates are not in general English—they are in the formal legal language and format actually used before the Income Tax Department and NFAC. Moreover, unlike static tools, my GPT is updated weekly with evolving interpretations, professional discussions, latest case laws, circulars, and legal commentaries—ensuring it reflects not just the law, but how the law is practiced. It is not a chatbot. It is a litigation-grade assistant built by professionals, for professionals.

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Regards,

CA Chinmayy Pathak