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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 writ petition seeking release of the seized amount and other consequential reliefs was maintainable when the petitioner had already challenged the Magistrate's custody order in a pending criminal revision and other remedies remained available.
Analysis: The custody of the seized amount had already been ordered by the Magistrate on an application under Section 451 of the Code of Criminal Procedure, 1973 and Section 132 of the Income-tax Act, 1961, and the petitioner's revision against that order was pending before the Sessions Court. In that situation, entertaining a parallel writ petition under Article 226 of the Constitution of India would amount to bypassing the normal hierarchy of remedies. The availability of further remedies, including recourse under Section 482 of the Code of Criminal Procedure, 1973, reinforced the view that the extraordinary writ jurisdiction should not be invoked to circumvent the pending proceedings.
Conclusion: The writ petition was not maintainable and the reliefs sought were declined.
Final Conclusion: The Court refused to exercise discretionary writ jurisdiction and left the petitioner to pursue the pending revision and other available remedies.