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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 High Court could direct recording of additional evidence under Section 391 of the Code of Criminal Procedure, 1973 without recording cogent reasons and whether such order was sustainable.
Analysis: Section 391 confers an exceptional appellate power to take or direct additional evidence only when the Court is satisfied that such evidence is necessary and records reasons for that satisfaction. The provision is not meant to fill lacunae and must be exercised with caution, circumspection, and judicial discretion so as to advance the ends of justice. An order under this section that does not disclose reasons indicates non-application of mind and is vulnerable in law. The impugned direction summoning witnesses and records was made without the requisite reasoning or deeper consideration of the necessity for additional evidence.
Conclusion: The order directing additional evidence could not be sustained and was liable to be set aside; the issue is answered in favour of the appellant.
Final Conclusion: The appellate order was annulled and the matter was sent back for fresh consideration on the question of additional evidence.
Ratio Decidendi: Under Section 391 of the Code of Criminal Procedure, 1973, an appellate court may order additional evidence only upon recording reasons showing necessity, and failure to do so renders the order legally unsustainable.