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: (i) whether a petition under Section 482 of the Code of Criminal Procedure, 1973 is maintainable to challenge an order issuing process or summons merely because revisional jurisdiction under Section 397 of the Code of Criminal Procedure, 1973 is said to be available; (ii) whether issuance of process was vitiated for non-compliance with Section 202(1) of the Code of Criminal Procedure, 1973 where the accused resided beyond the local jurisdiction of the Magistrate, and whether the proceedings deserved to be quashed.
Issue (i): whether a petition under Section 482 of the Code of Criminal Procedure, 1973 is maintainable to challenge an order issuing process or summons merely because revisional jurisdiction under Section 397 of the Code of Criminal Procedure, 1973 is said to be available.
Analysis: The earlier decision relied upon by the High Court was read as not laying down any absolute bar against recourse to the inherent jurisdiction. The Court held that the inherent power remains available to challenge an order issuing process or summons and that the contrary view taken by the High Court was incorrect.
Conclusion: The petition under Section 482 of the Code of Criminal Procedure, 1973 was maintainable.
Issue (ii): whether issuance of process was vitiated for non-compliance with Section 202(1) of the Code of Criminal Procedure, 1973 where the accused resided beyond the local jurisdiction of the Magistrate, and whether the proceedings deserved to be quashed.
Analysis: As the accused resided beyond the local jurisdiction of the trial court, an inquiry by the Magistrate or an investigation by the police before issuing process was mandatory under Section 202(1). Since that step had not been taken, the Magistrate lacked jurisdiction to issue summons. The Court also found the allegations insufficient to displace the relief granted against the appellants.
Conclusion: The issuance of process was invalid and the proceedings were liable to be quashed.
Final Conclusion: The High Court orders were interfered with and the criminal proceedings against the appellants were set aside in entirety, including the summoning order.
Ratio Decidendi: The inherent jurisdiction under Section 482 of the Code of Criminal Procedure, 1973 remains available to challenge an order issuing process or summons, and where the accused resides outside the Magistrate's local jurisdiction, non-compliance with the mandatory inquiry under Section 202(1) of the Code of Criminal Procedure, 1973 vitiates the issuance of process.