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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 the accused could be permitted to be represented by counsel under Section 205 of the Code of Criminal Procedure, 1973 without first appearing personally before the Magistrate.
Analysis: The revisional application challenged the refusal of exemption from personal appearance. The Court held that in the nature of the case the accused could be represented by an advocate before first appearance, and that Section 205 of the Code of Criminal Procedure, 1973 empowered the Magistrate to permit such representation. The accused was also required to submit a written undertaking before the trial court not to dispute identity and to accept that the trial would proceed in his absence.
Conclusion: The prayer for representation without first personal appearance was allowed, and the Magistrate was directed to grant the exemption under Section 205 of the Code of Criminal Procedure, 1973.