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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 ground of unsoundness of mind and thereby to acquittal of the offence.
Analysis: Section 84 embodies the rule that an act is not an offence if, at the time of doing it, the person was by reason of unsoundness of mind incapable of knowing the nature of the act or that it was wrong or contrary to law. The governing test is legal insanity, not merely medical insanity. The burden on the accused is only to establish the defence on a preponderance of probabilities, and the relevant inquiry is the mental condition at the time of occurrence, assessed from conduct before, during and after the . The evidence showed prior treatment, chronic schizophrenia, inability to understand the proceedings, and subsequent medical and witness material supporting unsoundness of mind. The prosecution and courts below gave undue weight to the nature of the act and insufficient weight to the psychiatric evidence and surrounding circumstances.
Conclusion: The appellant was entitled to the benefit of Section 84 of the Indian Penal Code, 1860 and could not be held criminally liable for the offence.