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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, in a warrant case instituted otherwise than on a police report, a Magistrate can frame a charge without first taking evidence under Section 244 of the Code of Criminal Procedure, 1973.
Analysis: Sections 244, 245 and 246 of the Code form a scheme for cases instituted otherwise than on a police report. Section 244 requires the Magistrate to hear the prosecution and take such evidence as may be produced, but the production of evidence depends on the prosecution. Section 245 permits discharge after such evidence is taken, and also at an earlier stage if the case is groundless. Section 246, however, authorises framing of charge not only after evidence under Section 244 has been taken, but also at any previous stage if the Magistrate is of opinion that there is ground for presuming that the accused has committed an offence.
Conclusion: The Magistrate is not bound in every case to take evidence under Section 244 before framing a charge; charge may be framed at an earlier stage if the statutory threshold under Section 246 is met.
Ratio Decidendi: In a warrant case instituted otherwise than on a police report, framing of charge is permissible either after evidence under Section 244 or at an earlier stage on the Magistrate's opinion that there is ground for presuming the accused's commission of the offence.