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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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2005 (7) TMI 704

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....ndents: O.P. Saxena, Adv. and J.S. Bakshi, Adv. for Respondent No.2 JUDGMENT Manju Goel, 1. These are five petitions under Section 482 Cr.P.C. seeking quashment of the orders summoning the petitioner for offences under Section 138 of the Negotiable Instruments Act(hereinafter referred to as the `Act') for which five complaints have been filed by the respondent No. 2 M/s International ....

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....03 for Rs. 2,00,000/-. The Crl.M.C.254/2005 relates to the complaint in respect of three cheques bearing No. 889721 for Rs. 1,64,671/- and cheque No. 889722 for Rs. 1,64,671/- and cheque No. 889723 for Rs. 1,00,000/-. The petitioner is arrayed as accused No. 3 and is described as "Smt. Rachna Kapoor, Director". The allegation about her is available in para 13 in each of the complaints in the follo....

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....y used to be handled by her husband who is the accused No. 2 in the complaints, that in the complaint not even a single act relating to the transaction in question has been attributed to the petitioner except making the bald allegation as quoted above and that Therefore the orders summoning her for the offence is bad. 4. To what extent the petitioner is involved in the conduct of the business o....

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....e Court in the case of Katta Sujatha (Smt.) vs . Fertilizers & Chemicals Travancore Ltd. & Anr. reported in  (2002)7SCC655 as also the judgment of this Court in the case of Cdr. Shekhar Singh Vs. N.K. Wahi 2003 [1] JCC 52. 5. In the present case, it is clear that the complainant has alleged nothing against the petitioner except saying that she is the Director of the accused company. The al....