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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 (2) TMI 841

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....0, whereby, the learned Magistrate acquitted the respondent No. 2 from the offence under Section 138 of the Negotiable Instruments Act. In this case, initially, the complainant aggrieved by the rejection of his complaint filed an appeal in the court of the learned Addl. Sessions Judge, No. 2, Sri Ganganagar under Section 372 Cr.P.C., but thereafter, on being advised that the judgment of acquittal in a complaint case could only be challenged by ' way of filing an application for Leave to Appeal, the said Appeal No. 17/2012 was withdrawn from the court of the learned Addl. Sessions Judge, No. 2, Sri Ganganagar on 12.4.2012. Thereafter, the instant application for Leave to Appeal has been filed by the complainant in this Court assailing th....

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....Court in the case of Manju Kawadiya v. Ghanshyam Sahu, reported in 2011 (1) Cr.L.R. (Raj.) 421 : 2011 (4) RLW 2972, this Court has held that an appeal against the judgment of acquittal recorded on the basis of a private complaint under Section 138 of the N.I. Act is assailable only under Section 378(4) Cr.P.C. by filing an application for Leave to Appeal and that such a judgment cannot be assailed by way of an appeal filed before the Sessions Court under Section 372 Cr.P.C. He urges that the said decision was not brought to the notice of the Hon'ble Single Bench of this Court whilst the case of Laxmilal Menariya (supra) was being considered and, as such, the latter judgment having been passed in ignorance of the earlier decision of a Co....