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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: (i) whether the conviction of the second appellant for conspiracy to commit murder could be sustained on the basis of the alleged judicial confession, extra-judicial confession, motive and other circumstantial links; (ii) whether any interference was called for in the conviction and sentence of the first appellant.
Issue (i): whether the conviction of the second appellant for conspiracy to commit murder could be sustained on the basis of the alleged judicial confession, extra-judicial confession, motive and other circumstantial links.
Analysis: The judicial confession was excluded from consideration. The alleged extra-judicial confession was made immediately after the maker had been apprehended and assaulted, and was therefore not voluntary or natural. A confession of a co-accused is not substantive evidence and can only lend assurance to other substantive evidence. The remaining material, including alleged jail meetings, alleged proximity between the accused, and motive arising from detention and demolition of the ashram, did not complete a chain of circumstances linking the second appellant to the murder. The evidence relied upon for the jail meeting was also found infirm, and adverse inference arose from non-examination of an important witness.
Conclusion: The prosecution failed to establish conspiracy beyond reasonable doubt, and the second appellant was entitled to the benefit of doubt. His conviction could not be sustained and he was acquitted.
Issue (ii): whether any interference was called for in the conviction and sentence of the first appellant.
Analysis: The first appellant had direct evidence against him and had also made a confession. The special leave in his case was limited to the question of sentence, and no ground was made out to take a different view from that adopted by the High Court.
Conclusion: No interference was called for in the conviction or sentence of the first appellant, and his appeal was dismissed.
Final Conclusion: The challenge succeeded only for the second appellant, who was acquitted, while the first appellant's conviction and sentence were maintained.
Ratio Decidendi: A co-accused's confession is not substantive evidence against another accused and can be used only as corroborative assurance after independent substantive evidence has first established the charge; where circumstantial evidence does not complete an unbroken chain, conviction for conspiracy cannot stand.