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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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2013 (3) TMI 773

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....ditional Sessions Judge entertained appeal against acquittal, be set aside. Petitioner herein had issued a cheque, which, on presentation, had bounced. Opposite party filed a complaint to prosecute the petitioners for an offence under section 138 of the Negotiable Instruments Act. Acquittal of the petitioners was limiting assailed by the opposite party by filing Criminal Appeal No. 10 of 2012. For filing the appeal, opposite parry relied upon newly added proviso to section 372 of the Code of Criminal Procedure. 2. An argument was raised by the petitioners before the Court below that acquittal of the petitioners could not be assailed in an appeal as the only remedy available for the opposite party was to seek leave to appeal under section....

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....tates that any person, who has suffered any loss or injury, is to be termed as 'victim'. The word 'injury' has not been defined in the Code of Criminal Procedure, 1973. However, the Code of Criminal Procedure specifically states that any word or expression, which has not been defined in the Code of Criminal Procedure, but has been defined in the Indian Penal Code, shall have the same meaning so far Code of Criminal Procedure is concerned. To fortify the above reasoning, reference can be made to section 2(y) of the Code of Criminal Procedure. The same reads as under: (y) words and expressions used herein and riot defined but defined in the Indian Penal Code (45 of 1860) have the meanings respectively assigned to them in th....