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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, under Section 73 of the Indian Evidence Act, 1872, a Magistrate can direct an accused person to give specimen handwriting or signature while the matter is still under investigation.
Analysis: Section 73 empowers the Court to direct a person present before it to write for the purpose of enabling the Court to compare the writing with disputed writings. The provision contemplates an existing proceeding before the Court in which such comparison may be necessary, and does not extend to a request made merely to assist the investigating agency in anticipation of a future proceeding. The scheme of Section 5 of the Identification of Prisoners Act, 1920, which specially deals with measurements and photographs for investigation or proceeding under the Criminal Procedure Code and excludes signature and handwriting, reinforces that handwriting directions are not authorised at the investigation stage. The earlier authorities on Section 73 did not decide this precise question.
Conclusion: A Magistrate has no power under Section 73 of the Indian Evidence Act, 1872 to compel an accused to give specimen handwriting or signature during investigation, and the appeal fails.