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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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2003 (3) TMI 748

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....ociety were named in the complaint dated 10th March, 1989 which was treated as the F.I.R. The petitioner had, along with another accused person, approached the Sessions Court with an application for bail under section 439 of the Cr.P.C. and that application was rejected by a reasoned order on 03rd July, 2002. Thereafter, another application being Criminal Misc. Application No.284 of 2002 was also filed by the petitioner and that application was also rejected by the learned Additional Sessions Judge on 30th November, 2002. 3. It has been noted by the Sessions Court that the petitioners were alleged to have misappropriated the sum of approximately Rs. 36 lakhs by fraud and forgery and in fact a judgment and decree is passed against one of ....

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....of the submission that, for the sake of judicial uniformity and non-discrimination, it was essential that if the High Court grants bail to one co-accused, it should also grant bail to another co-accused whose case stands on the same footing. It is also observed therein that judicial consistency is a sound principle and it cannot be thrown to the winds by the individual view of judges. After all the judicial discretion cannot be arbitrarily exercised. Moreover, high aspirations of the public from the courts will sink to depths or despair if contrary decisions are given on identical facts. All judicial and quasi-judicial authorities have not only to serve the public but also to create confidence in the minds of the public. It is, however, als....

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....arity in the role ascribed to the different accused persons since decision on a bail application depends on several other factors, including the personal circumstances of the accused person and his record of behaviour before and after commission of the offence. Therefore, strictly speaking, the rule of parity can be applied only in cases where not only the role in the particular offence is found to be similar but the circumstances of the petitioner and other relevant factors are broadly at par. Of course, as against a particular accused person, the lack of a good prima facie case of involvement in a serious offence may by itself be enough to entitle him to his liberty and no question of parity in such a case would arise. 6. In the facts ....

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....cial felonies, the effects of such offences and proceedings on the society at large are pervasive and deleterious. Pathetic plight and chagrin of the people whose hard-earned savings and funds were allegedly siphoned away in cynical disregard of the law could very well be imagined. If one can have the personal liberty as well as the ill-gotten money by keeping aside a part of it for influencing investigation or tampering evidence and financing prolonged litigations, respect for law and justice will be the ultimate casualty creating a void to be filled by anarchy. It would be reasonable not to exercise in such cases the judicial discretion in favour of the accused during pendency of the proceedings. 7. As recently held by the Supreme Cour....