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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 documents seized as muddamal articles during search are documents referred to in Section 173(5)(a) and Section 173(7) of the Code of Criminal Procedure, 1973, so as to entitle the accused to copies thereof.
Analysis: Section 173(5)(a) obliges forwarding of the documents on which the prosecution proposes to rely as documentary evidence, while Section 173(7) enables supply of copies of those forwarded documents. The scheme of search and seizure under Sections 165, 100, 102 and 104 shows that articles seized in investigation may be retained as muddamal and merely identified at trial. Where such seized articles happen to contain documents, they do not automatically become documents forwarded under Section 173(5)(a) unless the prosecution proposes to use them as documentary evidence. Section 207 likewise entitles the accused to copies of the police report and the documents forwarded with it, not to every seized article that may incidentally be in the form of a document.
Conclusion: Seized muddamal articles which happen to be documents were not, on the facts of the case, documents within Section 173(5)(a) or Section 173(7), and the accused had no right to copies under those provisions.
Ratio Decidendi: Only those documents seized during investigation which the prosecution proposes to rely upon as documentary evidence fall within the supply-of-copies scheme under Section 173(5) and Section 173(7) of the Code; seized articles merely because they are in documentary form do not.