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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 confessional statements recorded from persons who were not accused in the present trial could be proved through the police officers who recorded them, or by relying on them as relevant facts to summon those officers as defence witnesses.
Analysis: The Court held that confessions are ordinarily admissible only against the maker, and Section 30 of the Indian Evidence Act, 1872 permits use against others only when the maker and the co-accused are jointly tried for the same offence. The confessions sought to be relied upon were made in a different case by persons who were not accused in the present trial, so they could not be proved as confessions in the present proceeding. The Court further held that the statements did not form part of the same transaction under Section 6, as they were recorded long after the bomb blasts and lacked the spontaneity and contemporaneity required for res gestae. Although the statements could have some relevance under Section 11 in the sense that they might make the prosecution case improbable, they still had to be proved by the makers themselves because oral evidence must be direct under Section 60. The Court also held that Sections 32, 35 and 80 did not assist the respondents, and that Section 18 of the Maharashtra Control of Organised Crime Act, 1999 did not make the statements admissible in this case because the makers were not being tried in the same case together with the accused.
Conclusion: The defence could not summon the police officers to prove the confessional statements, and the request to adduce that evidence was rejected.
Ratio Decidendi: A confession is admissible only against its maker, or against co-accused in a joint trial where the governing statute so permits, and a later statement by an unavailable third party cannot be proved through hearsay when direct testimony of the maker is available and the statement is not part of the same transaction.