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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 conviction could be sustained when the Magistrate did not record the plea of guilt in the accused's own words as required by Section 243 of the Code of Criminal Procedure, 1973.
Analysis: The statutory requirement that the plea of guilt be recorded as nearly as possible in the words used by the accused is mandatory. A mere statement that the accused pleaded guilty, without recording the actual words or exact admission, does not satisfy the safeguard embodied in the provision. Non-compliance is a matter of substance and not a mere formality, because it affects the legality of the conviction.
Conclusion: The conviction was unsustainable and was set aside.