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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 statement recorded from the injured person by the police after the earlier information at the police station was the first information report, and whether the later statement could be used in evidence despite the bar under the criminal procedure law.
Analysis: The earlier report made at the police station was information relating to the commission of a cognizable offence even though it did not name the assailants or contain full particulars. The absence of a written record by the police did not alter its character as first information. Once that information was given, the subsequent steps taken by the police formed part of the investigation. The later statement recorded from the injured person after the investigation had commenced was therefore a statement made in the course of investigation and was not admissible against him.
Conclusion: The later statement was hit by the bar against use of statements made to police during investigation and could not form the basis of conviction. The revision was allowed and the petitioner was acquitted.
Final Conclusion: The conviction was set aside because the evidence relied upon was not legally usable, and the petitioner was entitled to be released.
Ratio Decidendi: Information given to police that a cognizable offence has been committed is first information if it relates to the offence, even without naming offenders; a statement recorded after investigation has begun is barred from substantive use against the accused.