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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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1979 (2) TMI 203

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....The facts of the case have been detailed in the judgment of the High Court and that of the Social Judge and it is not necessary for us to repeat them over again It appears that a FIR was registered at P.S. Panipat against Prem Nath Sharma and bis companions under Section 363/366/342 and 376 IPC on the statement given by Meena Kumari aged about 19 years. The case was investigated by Devender Singh Section I. alongwith P I. Ram Narain and Suraj Mal who were attached to Police Station, Panipat. These three persons came to Delhi and are alleged to have met Prem Nath Sharma & demanded bribe of Rs. 2000/- for helping them in the case and trying to get them acquitted. It is stated that as the complainant expressed his it ability to pay such a huge....

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.... recovered from him nor did he make any demand for bribe. The Special Judge on the basis of the evidence led before the Court held that the evidence was extremely shaky and unconvincing and was not sufficient to convict Ram Narain but nevertheless the trial court convicted the appellant on that very evidence. In upholding the conviction of the appellant the High Court completely overlooked the fact that the very evidence on which the conviction of the appellant was based had been rejected with respect to the same transaction and thus if one integral part of the story given by witnesses was not believable, then the entire case failed. In other words, the Position was that while P.Ws. 6,8 and 9 were disbelieved both in regard to the factum of....

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....e appellant having demanded Rs. 100/-, yet in the report which he lodged before Mr. Katoch, there is no mention of the fact that the appellant at any time demanded any tribe at all. Even the presence of the appellant at the time when the demand was made by Devender Singh has not been mentioned, in this document. This report, undoubtedly contains reference to a demand having been made by the Section H.O. Devender Singh on behalf of the appellant, but there is no statement in this report that any demand was made by Suraj Mal directly from the complainant. If, in fact, the appellant would have demanded bribe from the complainant just on the previous evening, it is not understandable why this fact was not mentioned in the report which the compl....