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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 appellants were entitled to adduce additional evidence in appeal under Section 391 of the Code of Criminal Procedure, 1973.
Analysis: Section 391 confers a wide but cautious appellate discretion to take further evidence where it is necessary for the just disposal of the appeal. Such power is to be exercised sparingly, only when omission of the evidence would result in failure of justice, and it is not meant to fill lacunae or to convert the appeal into a retrial. The proposed documents were stated to be existing records already available with the tax department, not newly created material, and their reception was found unlikely to alter the nature of the prosecution case or prejudice the complainant. The Court accepted that the documents were left out due to inadvertence and were relevant to the defence on mens rea and alleged suppression of income.
Conclusion: The appellants were entitled to adduce the additional evidence, and the refusal to permit it was set aside.
Ratio Decidendi: An appellate court may allow additional evidence under Section 391 of the Code of Criminal Procedure, 1973 where such evidence is necessary to prevent failure of justice, provided it does not prejudice the other side or operate as a disguised retrial.