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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 an accused in a warrant case instituted otherwise than on a police report can seek discharge at a stage prior to recording of evidence under Section 244 of the Code of Criminal Procedure, 1973; (ii) whether a charge under Section 246(1) of the Code of Criminal Procedure, 1973 can be framed before any evidence is recorded under Section 244 of the Code of Criminal Procedure, 1973.
Issue (i): whether an accused in a warrant case instituted otherwise than on a police report can seek discharge at a stage prior to recording of evidence under Section 244 of the Code of Criminal Procedure, 1973
Analysis: In a complaint case of this nature, the Magistrate proceeds under Sections 244 and 245 of the Code of Criminal Procedure, 1973. Section 245(2) permits discharge at any previous stage of the case, which is not confined to the stage after evidence is recorded. The expression covers an earlier stage before completion of evidence under Section 244, and an application for discharge at that stage is maintainable.
Conclusion: The accused was entitled to move for discharge before evidence was recorded, and the application could not be rejected merely for want of evidence.
Issue (ii): whether a charge under Section 246(1) of the Code of Criminal Procedure, 1973 can be framed before any evidence is recorded under Section 244 of the Code of Criminal Procedure, 1973
Analysis: Section 246(1) contemplates framing of charge when evidence has been taken, and the phrase "at any previous stage" does not dispense with the requirement that some evidence must exist. Framing a charge on a bare complaint, without allowing the prosecution to lead evidence and without affording the accused an opportunity of cross-examination, would be premature and would prejudice the accused's defence.
Conclusion: A charge cannot be framed before any evidence is recorded under Section 244; the charge framed in the case was premature and liable to be set aside.
Final Conclusion: The matter was sent back to the trial court for recording prosecution evidence under Section 244 and for reconsideration of charge thereafter, so the appellant obtained partial relief.
Ratio Decidendi: In a warrant case instituted otherwise than on a police report, discharge may be sought at any previous stage under Section 245(2), but a charge under Section 246(1) cannot be framed without some evidence having been recorded under Section 244.