Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the complaint could be dismissed and the accused acquitted under Section 256 of the Code of Criminal Procedure, 1973 when summons had not been served and the matter was still at the stage of service of process.
Analysis: Section 256 of the Code of Criminal Procedure, 1973 applies only after summons has been served and the accused has appeared, and the complainant then fails to remain present on the date fixed for hearing. Where the case is still at the stage of service of summons, dismissal for non-prosecution cannot rest on that provision. In such a situation, the court may act under Section 204(4) of the Code of Criminal Procedure, 1973 if steps for service are not taken, but it cannot invoke Section 256 to dismiss the complaint and acquit the accused. The record showed that service had not been completed and the accused had not appeared.
Conclusion: The dismissal of the complaint and acquittal of the accused under Section 256 was unsustainable in law and was set aside. The complaint was restored and the matter was remanded to the trial court for proceedings.