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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 respondent's repeated allegations against counsel assisting the Court, his refusal to withdraw them unconditionally, and his persistent disruptive conduct constituted criminal contempt punishable under the Contempt of Courts Act, 1971, and what consequence should follow.
Analysis: The respondent had earlier filed an intervention application which was rejected, but thereafter continued sending emails, affidavits and communications levelling serious allegations against the Revenue's counsel and other participants in the proceedings. He repeatedly stated that he would withdraw some allegations only conditionally, while reserving the right to press them elsewhere, and did not establish any bona fide justification on the basis of truth. The conduct was found to be a deliberate attempt to prejudice and interfere with the due course of judicial proceedings and to deter advocates assisting the Court in the discharge of their professional duties. The Court held that such behaviour amounted to criminal contempt and that the repeated opportunities given to the respondent, including the opportunity to tender an unconditional apology, had not been effectively availed of.
Conclusion: The respondent was found guilty of criminal contempt of court and was sentenced to simple imprisonment for one week and a fine of Rs. 2,000/-.