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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's conviction could be sustained on the basis of the identification evidence and the test identification parades.
Analysis: The sworn testimony of a witness in court is substantive evidence, while a test identification parade serves only to test that evidence and ordinarily provides corroboration where the accused is a stranger to the witness. A first information report is not substantive evidence and cannot be used to corroborate a witness who is not its maker. The identification proceedings here were found unreliable because the appellant was not identified in court as a participant in the occurrence, the parade was held after avoidable delay, several parades were conducted in suspicious sequence, and the precautions taken to ensure fairness were unsatisfactory. If the witness had already recognized the appellant at the scene, the later parade would have little corroborative value; if he had not, the parade could not independently sustain the conviction.
Conclusion: The conviction of the appellant could not be sustained, as there was no legal evidence connecting him with the offence.