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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 a revision petition filed against an interlocutory order framing charge after the coming into force of the Code of Criminal Procedure, 1973 was maintainable, having regard to section 397(2) and the saving provision in section 484(2)(a).
Analysis: The proceeding was pending when the new Code commenced, so the trial stage itself continued under the old Code by virtue of section 484(2)(a). However, the revision petition was filed only after the new Code came into force, and section 397(2) expressly bars revision against interlocutory orders. The revisional jurisdiction is a supervisory power of the Court and does not confer a vested right on a party to invoke revision as of right. A revision application cannot, therefore, be treated as a continuation of the original trial for the purpose of avoiding the statutory bar.
Conclusion: The revision petition was not maintainable and was barred by section 397(2) of the Code of Criminal Procedure, 1973.