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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 defendant's statements and conduct in court, directed against the opposite party's advocate, amounted to contempt of court by interfering with the administration of justice; (ii) Whether the High Court's jurisdiction was excluded because the alleged act was said to fall within section 228 of the Indian Penal Code.
Issue (i): Whether the defendant's statements and conduct in court, directed against the opposite party's advocate, amounted to contempt of court by interfering with the administration of justice.
Analysis: A threat or pressure brought upon counsel during the pendency of proceedings may constitute contempt if it is calculated to deter counsel from fearlessly performing professional duties and thereby tends to obstruct the course of justice. The Court accepted the judge's report in substance, relied on the defendant's own admissions, and held that the statements were not a mere assertion of legal rights but part of a course of conduct designed to pressurize the advocate. The fact that the conduct occurred in court, in the course of argument, and was followed by further prosecutions reinforced the conclusion that it had the tendency to interfere with the administration of justice.
Conclusion: The defendant was guilty of contempt of court.
Issue (ii): Whether the High Court's jurisdiction was excluded because the alleged act was said to fall within section 228 of the Indian Penal Code.
Analysis: Section 228 of the Indian Penal Code applies to intentional insult or interruption of a public servant sitting in a judicial proceeding. The impugned threat was directed not against the judge but against the advocate, who is not a public servant for that purpose. The statutory bar in section 3(2) of the Contempt of Courts Act therefore did not apply.
Conclusion: The objection to jurisdiction failed.
Final Conclusion: The contempt petition succeeded, and the defendant was punished by fine and costs rather than imprisonment.
Ratio Decidendi: A threat or pressure directed at counsel during pending proceedings, if it is intended or calculated to deter counsel from performing professional duties and thereby obstructs the administration of justice, constitutes contempt of court; section 228 of the Indian Penal Code does not bar such jurisdiction when the conduct is directed at an advocate and not at a public servant sitting in court.