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AI Drafter

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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2016 (5) TMI 729

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.... ORAL ORDER The petitioner before this Court seeks to challenge the order of the trial Court passed below Exh.62 in Criminal Case No. 292 of 2014, which is a proceeding under Section 138 of the Negotiable Instrument Act. The petitioner is the original accused who has challenged the production of ledger account. According to him, along with papers of income tax return for the accounting year 20....

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....that petitioner had cross-examined the witnesses on these documents which are papers of income tax returns of the year 2014-2015. What is important in a matter under Section 138 of the Negotiable Instrument Act is signature of the partner on the cheque. There is no defence of the petitioner that he has not signed the cheque. Presumption also can be raised in this regard under the law. The Revision....

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....se No. 292 of 2014 pending in the learned Additional Chief Metropolitan Magistrate, N.I.ACt Court No. 35, Ahmedabad, in the interest of justice (D) Your Lordships be pleased to pass any other and further order/s as may be deemed fit and proper in the interest of justice. Mr.M.B.Rana, learned advocate appearing for the applicant has been heard at length .According to him, ledger account is co....

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....s required to see the ingredients of Section 138 of the Negotiable Instrument Act while deciding the case of the complainant. Eventually, it is for the trial Court to decide as to what reliance is to be placed upon such document which is already proved and deserves appreciation at the time of final adjudication. If the Court comes to a conclusion that such document is concocted, the course is open....