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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 sanctioning authority could review or reconsider an earlier refusal to grant sanction for prosecution on the same materials, and whether the subsequent grant of sanction was valid.
Analysis: Section 19 of the Prevention of Corruption Act, 1988 requires the competent authority to apply its mind to the material before deciding whether sanction should be granted. The power to grant or refuse sanction is statutory, but once it has been exercised on a given set of materials, the authority cannot reopen the matter merely because a different view is later formed on the same material. Such reconsideration is impermissible because it would destroy finality in the sanction process. Reconsideration may be permissible only where fresh materials, collected after the earlier order, are placed before the authority and form the basis of a fresh decision. On the facts, the later order granting sanction was founded on the same material that had already been considered when sanction was earlier refused.
Conclusion: The subsequent grant of sanction on the same materials was invalid, and the appeal failed.
Final Conclusion: An earlier order refusing sanction cannot be reviewed or reversed on the same material merely because the authority changes its opinion; fresh material is required for a valid reconsideration.
Ratio Decidendi: A sanctioning authority cannot reconsider an earlier refusal of sanction on the same materials; a fresh decision is permissible only if new materials are placed before it.