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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 a charge-sheet filed without prior sanction under the Prevention of Corruption Act, 1988 is a valid charge-sheet for the purposes of Section 167(2) of the Code of Criminal Procedure and defeats the claim to statutory bail.
Analysis: Section 173 of the Code requires forwarding of the report after completion of investigation. The Court held that sanction is not strictly part of the investigation. It relied on the settled position that, in the absence of sanction, the charge-sheet may still be filed and the sanction may be produced later with the Court's permission. Once sanction is not a component of investigation, the report filed on completion of investigation cannot be treated as incomplete merely because sanction was not annexed. For the purpose of Section 167(2), the filing of such a charge-sheet is sufficient to stop the right to statutory bail from accruing.
Conclusion: The challenge to the charge-sheet failed and the petitioner was not entitled to statutory bail under Section 167(2) of the Code of Criminal Procedure.