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 offence alleged under Section 498A of the Indian Penal Code was a continuing offence so as to confer territorial jurisdiction on the Court at Ambikapur under Sections 178 and 179 of the Code of Criminal Procedure, 1973.
Analysis: The alleged overt acts constituting cruelty were said to have occurred at Delhi, including demand of dowry, humiliation, beating, abusive conduct, and other acts of ill-treatment. The allegations relating to Ambikapur did not disclose fresh acts of cruelty committed there; at most they indicated that the complainant-wife remained at her parental home, that telephone calls were made, and that no effort was made to bring her back. On the complaint as pleaded, the ingredients of a continuing offence were not made out, and the mere continuation of consequences at Ambikapur did not create territorial jurisdiction there.
Conclusion: The offence was not a continuing offence and the Court at Ambikapur had no jurisdiction to try it; jurisdiction lay at Delhi.