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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 appellant, who had not filed a special leave petition in time, was entitled to the benefit of the co-accused's earlier appellate relief and to alteration of conviction from Section 302 read with Section 149 of the Indian Penal Code, 1860 to Section 304 Part I of the Indian Penal Code, 1860.
Analysis: The appellant stood on the same footing as the co-accused who had already secured relief from this Court in the connected appeal. The Court applied the earlier decision extending relief to similarly placed accused and held that, in the interests of justice, the benefit could not be denied merely because the appellant had not independently approached the Court in time. The Court therefore followed the same course of reducing the conviction to culpable homicide not amounting to murder and maintaining the custodial sentence and fine imposed by the High Court.
Conclusion: The appellant was entitled to the same relief as the other accused, and his conviction was altered to Section 304 Part I of the Indian Penal Code, 1860 with the sentence of 10 years' custodial imprisonment and fine maintained.