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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: (i) Whether the petition under Section 482 of the Code of Criminal Procedure, 1973 was maintainable despite the earlier revision and the bar under Section 397(3) of the Code of Criminal Procedure, 1973. (ii) Whether permission to travel abroad should be granted, and if so, to which petitioner and on what conditions.
Issue (i): Whether the petition under Section 482 of the Code of Criminal Procedure, 1973 was maintainable despite the earlier revision and the bar under Section 397(3) of the Code of Criminal Procedure, 1973.
Analysis: The inherent power of the High Court is saved by Section 482 of the Code of Criminal Procedure, 1973 to prevent abuse of process and secure the ends of justice. The statutory bar on a further revision under Section 397(3) does not extinguish that inherent jurisdiction where the Court is called upon to exercise a limited residual power. The challenge was therefore examined as one invoking inherent jurisdiction rather than as a second revision.
Conclusion: The petition was held maintainable.
Issue (ii): Whether permission to travel abroad should be granted, and if so, to which petitioner and on what conditions.
Analysis: The record showed no urgent ground for the second petitioner to travel abroad. In contrast, the first petitioner established a verified medical emergency concerning her minor son, supported by authenticated diplomatic communications confirming the genuineness of the documents and the need for her presence. The Court also noted the customs proceedings and the concern regarding return, but treated the Embassy's verified undertaking and a monetary deposit as sufficient safeguards. On those facts, humanitarian considerations outweighed the apprehension of non-return in relation to the first petitioner alone.
Conclusion: Permission to travel abroad was refused to the second petitioner and allowed to the first petitioner for a limited period on specified conditions including deposit of security and an obligation to return.
Final Conclusion: The petition succeeded only in part, with limited relief granted to the first petitioner for a time-bound travel abroad arrangement and the remaining relief declined.
Ratio Decidendi: The High Court may invoke its inherent jurisdiction under Section 482 of the Code of Criminal Procedure, 1973 notwithstanding an earlier revision bar where necessary to secure justice, and foreign travel may be permitted on verified exceptional grounds if adequate safeguards secure the accused's return.