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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 appellate court was justified in allowing the accused to lead additional evidence under Section 391 of the Code of Criminal Procedure, 1973 after conviction in a complaint under Section 138 of the Negotiable Instruments Act, 1881.
Analysis: Section 391 of the Code of Criminal Procedure, 1973 is an exceptional power to be exercised only when the appellate court records reasons and finds additional evidence necessary. The power is not meant to cure a party's omission to lead evidence before the trial court or to permit a litigant to fill up lacunae in the defence. Here, the accused had full opportunity during trial, had declined to examine herself or any witness under Section 313 of the Code of Criminal Procedure, 1973, and sought additional evidence only after conviction and after earlier proceedings indicated delay. The application was therefore not bona fide and did not satisfy the statutory requirement of necessity.
Conclusion: The order allowing additional evidence was unsustainable and was liable to be set aside.
Final Conclusion: The writ petition succeeded and the impugned order permitting additional evidence was quashed, leaving the conviction proceedings to continue without the additional evidence sought at the appellate stage.
Ratio Decidendi: Additional evidence in appeal under Section 391 of the Code of Criminal Procedure, 1973 can be permitted only on recorded satisfaction of necessity for the ends of justice and not to fill up lacunae or compensate for a deliberate failure to lead evidence at trial.