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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 summons case where the accused's personal attendance has been dispensed with, the court may also dispense with the accused's examination under Section 313 of the Code of Criminal Procedure, 1973, and permit answers through counsel or a questionnaire in an exceptional case.
Analysis: Section 313 of the Code is intended to afford the accused a fair opportunity to explain incriminating circumstances and ordinarily requires personal questioning. The provision serves the accused as well as the court, and the general rule is that the accused should answer personally. At the same time, the Court recognised that the requirement is meant to secure fair trial and natural justice, not to inflict undue hardship. In exceptional circumstances, where personal appearance causes genuine difficulty, heavy expense, or physical inability, the court may adopt a pragmatic course so that the object of Section 313 is substantially achieved. The Court approved the limited procedure by which the questionnaire may be supplied through counsel, accompanied by an affidavit and safeguards ensuring that the accused's answers are truly his own.
Conclusion: The court may, in appropriate exceptional exigencies, dispense with the accused's personal presence for examination under Section 313 and adopt a substantial compliance procedure; the impugned refusal to interfere with the order below was upheld.
Final Conclusion: The appeal failed because no infirmity was shown in the refusal to grant the requested dispensation, and the conviction process was not disturbed.
Ratio Decidendi: Personal examination under Section 313 is the general rule, but in exceptional cases of genuine hardship the court may permit a substitute procedure that substantially preserves the accused's opportunity to explain the evidence without violating legislative intent or fair trial requirements.