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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 petitioner should be permitted to travel abroad for a limited period despite the pending criminal proceedings, and if so, on what conditions.
Analysis: The petition was under Sections 397 and 482 of the Code of Criminal Procedure, 1973, challenging the revisional order that had declined permission to travel abroad. The Court noted the petitioner's age, medical and family circumstances, the absence of any material showing previous misuse of liberty, and the fact that the prosecution itself did not seriously dispute the medical grounds. It also found that insisting on deposit of 50% of the recovered amount would be onerous in the facts of the case. The Court balanced the petitioner's need to travel with the requirement of securing her return by imposing conditions including a substantial FDR, an undertaking to return by a fixed date, surrender of passport on return, and restrictions against seeking extension or tampering with evidence.
Conclusion: The petitioner was permitted to travel abroad for six months on specified conditions, and the revisional petition was disposed of accordingly.
Final Conclusion: Permission to travel abroad was granted subject to safeguards designed to ensure the petitioner's return and the integrity of the proceedings.
Ratio Decidendi: Where a petitioner's absence can be adequately secured by stringent conditions and there is no demonstrated history of abuse of liberty, permission to travel abroad may be granted even in a pending criminal matter if the balance of convenience and justice so requires.