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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, in a warrant case where the personal attendance of the accused has been dispensed with, the Court can satisfy the requirement of Section 313(1)(b) of the Code of Criminal Procedure, 1973 by examining the accused's advocate instead of the accused personally.
Analysis: Section 313(1)(b) requires the Court, after prosecution evidence is closed, to question the accused personally on incriminating circumstances, subject only to the proviso which permits dispensation of such examination in a summons case where personal attendance has already been dispensed with. The provision is mandatory and embodies the rule of audi alteram partem. Since an offence under Section 363 of the Indian Penal Code, 1860 is punishable with imprisonment exceeding two years, it is a warrant case and not a summons case. In such a case, even if personal attendance is dispensed with under Sections 205(1) or 317 of the Code of Criminal Procedure, 1973, the accused cannot avoid personal examination under Section 313(1)(b). Examination of the advocate in place of the accused is not sufficient compliance, except where the accused is a company or other juridical person.
Conclusion: The accused had to be personally examined under Section 313(1)(b), and the order permitting examination of the advocate in his place was unsustainable; the appellant succeeded.