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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 dismissal of a complaint under Section 142(1)(b) of the Negotiable Instruments Act, 1881 before cognizance and before issuance of summons, on rejection of an application for condonation of delay, amounts to an acquittal so as to make an application for special leave to appeal maintainable under Section 378(4) of the Code of Criminal Procedure, 1973.
Analysis: Section 378(4) of the Code of Criminal Procedure, 1973 permits a complainant to seek special leave to appeal only from an order of acquittal passed in a complaint case. The scheme of Chapter XX of the Code, including Sections 255 and 256, shows that acquittal follows trial in a summons case or non-appearance after summons, whereas Section 203 governs dismissal of a complaint at the pre-process stage where the Magistrate finds no sufficient ground for proceeding. In the present matter, the Magistrate rejected the delay-condonation applications before cognizance was taken and before summons were issued, so criminal proceedings had not commenced. A dismissal at that stage does not result in acquittal of the accused.
Conclusion: The special leave petitions were not maintainable because the impugned orders did not amount to orders of acquittal; the dismissal of the complaints at the pre-cognizance stage left the remedy in revision or other proceedings in accordance with law, not an appeal under Section 378(4).