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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 respondents' acquittal could be sustained for want of proof of common object so as to attract Section 149 of the Indian Penal Code, 1860.
Analysis: Section 149 fastens constructive liability only where membership of an unlawful assembly and the existence of a common object under Section 141 are established. Mere presence in an assembly is insufficient. The common object must be shared by the members and may be inferred from the acts, weapons, conduct, and surrounding circumstances; an overt act by every member is not indispensable. The section operates either where the offence is committed in prosecution of the common object or where the members knew it was likely to be committed. On the facts, the prosecution had not proved the necessary common object against the respondents.
Conclusion: The acquittal of the respondents was / sustainable and the challenge to the High Court's view under Section 149 failed.