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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 cognizance of the offences was barred by limitation under Section 468(2) of the Code of Criminal Procedure, 1973, and whether the delay could be condoned under Section 473 of the Code on the footing that the proceedings had remained stayed till 5.10.1999.
Analysis: Cognizance was taken long after the expiry of the limitation period. The order of 11.11.1994 had specifically stayed further proceedings, but the subsequent order of 6.2.1995 modified that position and in effect vacated the earlier stay. In that situation, it was not correct to treat the proceedings before the Magistrate as stayed until 5.10.1999. No other reason was recorded for condoning the delay, and the discretion under Section 473 could not be sustained on an erroneous premise. The refusal to interfere in inherent jurisdiction was therefore unsustainable.
Conclusion: The taking of cognizance was barred by limitation, the condonation of delay was invalid, and the criminal proceedings were liable to be quashed.