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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 order allowing production of only the income tax returns and bank statements under Section 91 of the Code of Criminal Procedure, 1973, while declining the remaining documents, suffered from any legal infirmity.
Analysis: Section 91 can be invoked only for documents that are necessary or desirable for the purpose of trial and can be directed to be produced only from a person in whose possession or power they are believed to be. The request must show relevance to the adjudication of the complaint, and the provision cannot be used for a roving or fishing inquiry. Applying these principles, the documents relating to company affairs, third-party entities, redundant URLs, and other materials not shown to be material for the cheque dishonour complaint were correctly declined. By contrast, the income tax returns and the complainant's bank statements were found to be relevant to the complaint and available for production, and their direction for production was justified.
Conclusion: The limited allowance of production of the income tax returns and bank statements was in law, and the refusal of the remaining documents did not warrant interference.