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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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Issues: Whether the contemner was guilty of contempt of court for publishing scandalous and defamatory allegations against Judges, and whether the apology tendered was genuine and acceptable.
Analysis: The contemner made repeated public allegations imputing corruption to Judges and continued the campaign even after tendering an apology. The apology was found to be insincere and merely a device to escape punishment, particularly in view of the subsequent publications reiterating the hostile conduct and defying the undertaking earlier given to the Court. Such conduct was held to amount to serious interference with the administration of justice and to undermine public confidence in the judicial process.
Conclusion: The contemner was held guilty of contempt and the apology was rejected; punishment under Section 12 of the Contempt of Courts Act, 1971 was imposed.
Ratio Decidendi: In contempt proceedings, an apology is acceptable only if it is sincere, bona fide, and evidences real remorse; where the contemner persists in the offending conduct, the apology may be rejected and punishment imposed.