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AI Drafter

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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        Case ID :

        1950 (10) TMI 22 - HC - Indian Laws

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        Finality of criminal appellate judgments attaches on recording and sealed issuance, with review confined to apparent error or obvious factual mistake. A criminal appellate judgment of the High Court attains finality when it is recorded in open court and acted upon by issuance of the writ under seal; ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Finality of criminal appellate judgments attaches on recording and sealed issuance, with review confined to apparent error or obvious factual mistake.

                              A criminal appellate judgment of the High Court attains finality when it is recorded in open court and acted upon by issuance of the writ under seal; later transcription and initialling are ministerial steps and do not preserve any power to review or alter the order. The provisions in Chapter XXVI of the Code governing signature and alteration of criminal judgments were held inapplicable to such appellate judgments. Any post-delivery reconsideration is confined to exceptional cases of an apparent error on the face of the record or an obvious factual mistake causing miscarriage of justice, and a fresh defence or new argument is not enough. On that basis, the application to reopen the order failed.




                              Issues: (i) Whether the High Court could review or alter a criminal appellate judgment after it had been orally delivered in open court and recorded, but before the transcript was initialled or signed. (ii) Whether, even if such power existed, the case justified exercise of that power.

                              Issue (i): Whether the High Court could review or alter a criminal appellate judgment after it had been orally delivered in open court and recorded, but before the transcript was initialled or signed.

                              Analysis: The provisions governing signature and alteration of criminal judgments in Chapter XXVI of the Code of Criminal Procedure were held inapplicable to criminal appellate judgments of the High Court. The absence of a statutory requirement that such appellate judgments be signed meant that finality did not depend on later initialling of the transcript. Finality attached when the oral judgment was recorded and a writ in terms of that order was issued under seal. The later transcription and initialling were treated as ministerial steps intended to ensure the correctness of the written reasons, not as the act that gave the order legal efficacy.

                              Conclusion: The High Court had no power to review or alter the judgment merely because the transcript had not yet been initialled.

                              Issue (ii): Whether, even if such power existed, the case justified exercise of that power.

                              Analysis: The scope of any post-delivery review was held to be extremely narrow and confined to exceptional cases such as an error apparent on the face of the record or an obvious factual mistake likely to cause miscarriage of justice. A new defence or fresh argument advanced after delivery of judgment was not regarded as a permissible basis for reopening the matter. The asserted ground here was treated as a fresh line of defence that should have been urged earlier and did not disclose the kind of obvious error that would justify reconsideration.

                              Conclusion: The case did not warrant any review even on the assumption that such power existed.

                              Final Conclusion: The earlier criminal appellate order was held to be final and could not be reopened on the ground that the transcript had not yet been initialled, and the application to alter or review that order failed. A certificate for appeal to the Supreme Court was, however, granted.

                              Ratio Decidendi: A criminal appellate judgment of the High Court attains finality when it is recorded and acted upon by issuance of the writ under seal, and not upon later signing or initialling of the transcript; any reconsideration is permissible only in the rare case of an apparent error or obvious factual mistake.


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                              ActsIncome Tax
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