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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, who was below 18 years on the date of the offence, was entitled to be treated as a juvenile in a pending appeal and to have the sentence of life imprisonment set aside while the conviction was maintained.
Analysis: The relevant provisions in the Juvenile Justice (Care and Protection of Children) Act, 2000 and the subsequent amendments make juvenility dependent on age on the date of commission of the offence. The special provisions for pending cases permit the question of juvenility to be raised at any stage, including after conviction and during appeal, and require the court to determine juvenility in terms of Section 2(l) even if the person has since crossed the age threshold. The later enactment of 2015 preserves pending proceedings and does not displace the benefit already available under the 2000 Act. Once the inquiry established that the appellant was 16 years and 7 months old on the date of occurrence, the statutory benefit followed. In such a case, conviction may stand, but the sentence cannot; the matter must be forwarded to the Juvenile Justice Board for appropriate orders under the juvenile law framework.
Conclusion: The appellant was entitled to be treated as a juvenile and the sentence of life imprisonment was liable to be set aside. The matter was required to be remitted to the Juvenile Justice Board for orders under the 2000 Act.
Final Conclusion: The appeal succeeded only to the extent of juvenility and sentence, while the conviction was maintained and further proceedings were directed before the Board.
Ratio Decidendi: In pending criminal proceedings, juvenility is determined by the age on the date of the offence, and a person found to have been below 18 years at that time is entitled to the protection of the juvenile law even if that claim is raised after conviction; the sentence must then be set aside and the matter dealt with under the juvenile justice regime.