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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 direction to send material collected during investigation for examination in Canada and to await the report could be interfered with on the ground that the accused had not been heard and that the procedure did not conform to the requirements governing collection of evidence outside India.
Analysis: The Court held that the accused has no right to be heard at the stage of investigation. It noted that the prosecution and investigating agency may undertake further investigation, and that the evidentiary value, admissibility, authenticity, and legal significance of the material collected can be tested only at trial. The Court also observed that the investigating authorities had indicated the need for further forensic examination and that interference at that stage would not be .
Conclusion: The challenge to the direction for further forensic investigation was rejected and the accused's objection was not accepted.
Ratio Decidendi: An accused has no right to be heard during the investigation stage, and questions relating to the admissibility and evidentiary value of material gathered in further investigation are matters for trial.