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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 respondent's conduct in seeking deletion from the array of parties, appearing in the appeal, and pursuing proceedings before the Company Law Board amounted to criminal contempt under Section 2(c) of the Contempt of Courts Act, 1971.
Analysis: The allegations of suppression, manipulation, and inconsistency in appearing before the Court and the Company Law Board were examined against the statutory definition of criminal contempt. A request to be deleted from the array of parties does not mean that the applicant has elected not to be heard; it only asserts that the party is not necessary or proper. Likewise, a party's conduct in relation to oral assertions about what transpired in court cannot override the judicial record, which must be taken as conclusive unless corrected through an appropriate review or clarificatory application. The record did not substantiate any act scandalising the court, interfering with judicial proceedings, or obstructing the administration of justice.
Conclusion: No criminal contempt was made out and the application for initiation of contempt proceedings was rejected.