Use Case: Application of AI in Litigation – Filing Replies

Artificial Intelligence can significantly streamline the process of drafting and filing replies to notices issued under various laws (Income Tax, GST, Companies Act, etc.). The process can be divided into four controlled stages to ensure efficiency, confidentiality, and accuracy.

1. Masking (Data Protection & Compliance)

Objective: Ensure compliance with data privacy laws (like the DPDP Act) by preventing exposure of sensitive information while using AI tools.

Process:

1. Before uploading any document to an AI tool:
2. Replace confidential data with placeholders:
3. Name → [CLIENT_NAME]
4. PAN → [PAN_NO]
5. Address → [ADDRESS]
6. Notice No. → [NOTICE_NO]
7. Amount → [AMOUNT]
8. Use consistent placeholders throughout the document.
9. Maintain a separate “Mapping Sheet” linking placeholders with actual data.

Benefits:

1. Ensures data confidentiality
2. Reduces risk of data leakage
3. Aligns with DPDP Act compliance requirements

2. Unmasking (Finalisation of Draft)

Objective: Restore actual data into the AI-generated draft for final submission.

Process:

1. Copy AI-generated draft into Word/Document editor.
2. Replace placeholders using:
3. Find & Replace function (Ctrl + H)
4. Insert actual:
5. Client details
6. Dates
7. Amounts
8. Notice references
9. Cross-check with original documents.

Best Practice:

1. Perform unmasking offline (avoid AI tools at this stage).

3. Verification (Legal & Technical Accuracy)

Objective: Validate the correctness of legal provisions, case laws, and interpretations.

Process:

1. Use a secondary AI tool or legal database for cross-verification.
2. Example prompts:
3. “Summarise Section 143(3) of Income Tax Act”
4. “Explain Section 80GGC with latest amendments”
5. “Provide case laws on disallowance of political donations”

Checklist:

1. Verify:
2. Section references
3. Applicability of rules
4. Case law relevance
5. Latest amendments / circulars

Best Practice:

1. Do not rely on a single AI output.
2. Cross-check with:
3. Bare Act
4. ICAI publications
5. Trusted legal databases

4. Formatting & Humanisation (Professional Output)

Objective: Convert AI draft into a polished, professional legal reply.

Process:

1. Formatting:
2. Font: Times New Roman / Calibri
3. Size: 11 or 12
4. Line spacing: 1.15 or 1.5
5. Apply Justification alignment
6. Proper headings & numbering
7. Humanisation:
8. Remove robotic or repetitive language
9. Add professional tone:
10. “It is respectfully submitted…”
11. “Your goodself may kindly consider…”
12. Ensure logical flow and clarity
13. Final Checks:
14. Grammar & spelling
15. Consistency in facts
16. Annexures properly referenced

Conclusion

By integrating AI into litigation workflows through a controlled 4-step framework (Masking → Unmasking → Verification → Humanisation), professionals can:

1. Save time (50–70%)
2. Improve drafting quality
3. Maintain legal compliance
4. Reduce human errors

However, AI should assist—not replace—professional judgment. Final responsibility always rests with the practitioner.