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AI Drafter

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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        Case ID :

        2021 (6) TMI 1127 - HC - Indian Laws

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        Dispensing with personal appearance may allow an accused to travel abroad for work, subject to undertakings and counsel representation. Personal attendance of an accused may be dispensed with where the court is satisfied that it is not necessary in the interests of justice, including in ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Dispensing with personal appearance may allow an accused to travel abroad for work, subject to undertakings and counsel representation.

                            Personal attendance of an accused may be dispensed with where the court is satisfied that it is not necessary in the interests of justice, including in warrant cases. The text notes that the court may require an undertaking that identity will not be disputed, counsel will remain present, and evidence may be recorded in the accused's absence. Applying that discretion, and taking into account the absence of any need for witness identification and the practical hardship caused by the pandemic, relief was granted to allow the accused to go abroad for employment, subject to filing an affidavit, appearing when required, and ensuring representation through counsel on all hearing dates.




                            Issues: Whether the accused could be permitted to go abroad for employment by dispensing with personal appearance before the trial court, subject to filing an undertaking and representation through counsel.

                            Analysis: The power to dispense with the personal attendance of an accused is available where the court is satisfied that such attendance is not necessary in the interests of justice. The discretion may be exercised even in warrant cases, and the accused may be required to file an undertaking that his identity will not be disputed, that counsel will remain present, and that evidence may be recorded in his absence. Considering the nature of the alleged offences, the absence of any necessity for identification of the accused by prosecution witnesses, and the practical hardship caused by the pandemic, the Court found it appropriate to grant relief by invoking its inherent jurisdiction.

                            Conclusion: The accused was permitted to go abroad for employment, subject to filing an affidavit undertaking to appear when required, to engage counsel for all hearing dates, and to accept recording of evidence in his absence.


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                            ActsIncome Tax
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