Introduction

September 19, 2025 – In a live demonstration of Use Cases at the ICAI AI Hackathon S4 Episode 3, Mukesh Soni (Adv. CA) showcased an innovative AI use by leveraging Google Notebook LM tool to streamline and enhance legal case preparation, particularly for complex tax matters. This use case attempted to address the significant time and efficiency challenges faced by professionals in traditional legal document handling, analyzing, extracting relevant, facts, issues and timelines, issues involved etc.

Problem Statement

The professionals/ practitioners are using the human resources like interns/article assistant/Paid assistant/Professionals / Other Partners followed by his overall supervision/oversight to know the key insights or facts of the case, issue involved and suggested course of action including, filing or preparing appeal grounds or appeal documents, reply etc.

The initial requirements are:-

· List of dates & events

· Requisition list

· What is Material/information relied upon

· What are the judgments or cases relied by the department to form their basis or applicable provision

· Case brief/synopsis

· Charts or Summary

· Draft Replies

Preparing for legal proceedings, especially complex tax cases, can be a huge undertaking. Traditionally, legal professionals and interns spend days examining through various documents to find key facts and issues. This is not only time-consuming, it also requires intense focus to avoid missing critical details.

Time Frame for Deliverable (Estimated)

Articles/Law Interns may take 4-5 Days

Law Professional may take upto 1-2 Days

Senior Fellow may take upto 2-3 Hours

Very Senior Fellow may take 1/2 Hours

The AI Platform Used: Google Notebook LM

Google Notebook LM was showcased as a powerful solution to these challenges. Instead of relying on broad web searches, this tool uses specific, uploaded case documents like assessment orders and CIT(A) orders as its primary source of information. This approach ensures that all insights are directly tied to the authenticated information provided, making them more reliable and accurate.

The demonstration highlighted the following using AI platform of Google itself:

· Automated Data Extraction: The tool was showcased to create a chronological list of dates and identify all parties involved in a case. It was also shown how using AI tool, one can track all notices and their corresponding responses, creating a clear audit trail.

· Case Brief Generation: During presentation, comprehensive case briefs from predefined templates was shown, which included key details like the nature of the proceedings, a list of dates, grounds for appeal, and arguments presented.

· Enhanced Accuracy: Important feature of Using AI was referencing system. Any piece of information the AI generates can be instantly traced back to the exact section in the original source document. This not only boosts confidence in the information but also significantly reduces the risk of AI "hallucinations".

· Multilingual Processing: The use case was shown processing documents in multiple languages, including Hindi, and even handling handwritten statements, providing answers in English/Hindi. The Use case represented AI use based on dummy sample statements recorded before investigation authorities.

Prompts Suggested/Used

· Give me the List of dates & events in tabular form. Giving column- Date/Period, Particular of event, Source thereof in referencing, Parties involved.

· Give me the List of various notices issued & status of their compliances.

· Give me List of documents relied upon & submitted by assessee.

· Prepare List of information, documents, material which I am required to ask the Assessee to prepare the case

· What are the various grounds of appeal taken by the assessee?

· Give me issue on which additions are made by the assessing officer.

· Give me the issues and list of additions which was confirmed or deleted by CIT.

· Whether any issue/Ground not decided by the CIT(A)?

· I am to ask for the various documents or information as relied upon or referred to in these two orders and share with him the requisition list, please prepare such list including the page numbers on which documents/information is mentioned. The information is to given in tabular form including columns, Sr. No., Particulars, Relevant Page Number or Para Number in the Order, Source (eg, Assessment Order or CIT(A) Order).

· Please prepare the case brief

· Please give me the case brief in the format as given in Template.PDF by using the information in Assessment Order and CIT(A) Order, in your result please include relevant para number, page number of AO Order and CIT(A) Order

Privacy and Ethical Concerns Solution

One of the most important aspects of this tool is its commitment to data privacy. By using a paid business or enterprise edition of Google Notebook LM, the tool ensures confidentiality by preventing files from being shared outside of the user’s organization. While this provides a strong layer of protection, it's always a good practice for professionals to redact sensitive information before uploading documents to any AI platform. It's also crucial that the use of data is governed by prior consent of all interested parties as the case may be, and that the data is deleted after use to further safeguard confidential information, presented in redacted manner. This ensure exercise of due diligence and care.

Value Addition and Applicability

The shown use case may help professionals save time——transforming days of work into just minutes or hours. This allows them to shift their focus frommanual data compilation to high-value tasks like developing legal strategies and providing expert advice to those they represent