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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 Court should interfere with the appellate order of the High Court or make directions/comments affecting an investigation that was still in progress.
Analysis: The investigation was continuing and only limited use can be made of statements to the police and police diaries even at trial, as reflected in Sections 162 and 172 of the Code of Criminal Procedure, 1973. In that setting, disclosure of diary material and adverse comments on the manner of investigation were premature. Courts should ordinarily avoid interventions that may hamper, derail, or demoralise an ongoing investigation. The directions issued to the Director of the Central Bureau of Investigation in relation to investigation matters were not approved and were left to be ignored, while the general view that the investigating agency must act efficiently and vigilantly without pressure was accepted.
Conclusion: No interference was warranted with the High Court's order, and the special leave petition did not merit grant of relief.