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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 was entitled to dispensation of personal appearance under Section 205 of the Code of Criminal Procedure, 1973 in the complaint under Section 50 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
Analysis: Section 205 of the Code empowers the Magistrate to dispense with personal attendance where the nature of the case and the requirements of criminal justice do not necessitate repeated personal presence of the accused. The relevant consideration is whether any useful purpose would be served by insisting on attendance and whether the progress of the trial would be hampered by absence. The complaint was substantially documentary in nature, and the trial court had not examined that core question. The petitioner's business commitments were also placed as the reason for seeking exemption. In such circumstances, personal appearance could be dispensed with, subject to safeguards to secure identity, attendance when required, and the petitioner's continued availability.
Conclusion: The petitioner was entitled to exemption from personal appearance under Section 205 of the Code, subject to the conditions imposed by the Court.