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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 conviction of a public servant found guilty of corruption could be suspended under Section 389(1) of the Code of Criminal Procedure, 1973 during pendency of the appeal merely because the sentence had already been suspended.
Analysis: The power under Section 389(1) to suspend conviction exists, but it is to be used only in very exceptional cases. Mere filing of an appeal does not justify suspension of conviction. Where the conviction is for corruption by a public servant, the Court held that public policy and public interest require that the disability flowing from the conviction should ordinarily continue until the conviction is overturned, even if the sentence of imprisonment is suspended. The Court also relied on the principle that disciplinary consequences may follow conviction and that earlier decisions do not support automatic suspension of conviction in such a situation.
Conclusion: The conviction could not be suspended, and the request for suspension of conviction was rightly refused.