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 a Magistrate can take cognizance on a further police report after acceptance of an earlier final report, and whether such action amounts to an impermissible second complaint on the same facts.
Analysis: Section 173(8) of the Code expressly permits further investigation after submission of a report under Section 173(2), and contemplates forwarding of a supplementary report to the Magistrate. Where further investigation yields fresh material showing commission of an offence, the Magistrate is competent to consider the new report and take cognizance if satisfied. The rule against entertaining a second complaint on the same facts does not bar such a course, because the later report is founded on additional material discovered on further investigation. The authorities relied upon by the respondents do not prevent cognizance in such circumstances.
Conclusion: The Magistrate's cognizance on the basis of the further report was valid and the High Court was wrong in setting it aside.