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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 appellant was entitled to the benefit of Section 84 of the Indian Penal Code, 1860 on the plea of unsoundness of mind.
Analysis: Section 84 of the Indian Penal Code, 1860 applies only where, at the time of the act, the accused was by reason of unsoundness of mind incapable of knowing the nature of the act or that what he was doing was wrong or contrary to law. The burden to establish this exception lies on the accused under Section 105 of the Indian Evidence Act, 1872, on a preponderance of probabilities, and the court is concerned with legal insanity rather than mere medical evidence of mental disorder. The appellant's old prescriptions showed some mental instability, but they were not proximate to the occurrence and did not prove incapacity at the relevant time. His conduct after the , including threatening a witness, fleeing, and concealing the weapon, indicated awareness that the act was wrong and unlawful.
Conclusion: The plea of unsoundness of mind failed, and the appellant was not entitled to the benefit of Section 84 of the Indian Penal Code, 1860.