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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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2020 (3) TMI 514

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....date of hearing. Today also complainant and its Advocate absent, although repeatedly called till 4 p.m. I don't find application in adjourning the matter further. Hence accused is hereby acquitted for offence punishable U/s. 138 of N.I. Act in view of provisions of Sec. 256 of Cr. P. C. and case is closed. 2. With the assistance of the APP - Ms. Malhotra and Mr. Nagvekar, counsel appearing for appellant, I have perused the appeal papers. 3. Admittedly in this case, process, i.e., summons, has been issued and even plea has been recorded. Therefore, the judgment of this Court in Baliram Ramchandra Patil V/s. Ashok Pundalik Patil 2017 ALL MR (Cri) 3089 relied upon by the counsel for appellant is not applicable to the facts and circum....

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....ned. Section 256(1) mandates the Magistrate to acquit the accused unless for some reason he thinks it proper to adjourn the hearing of the case. If an exceptional course is to be adopted, it must be spelt out. The discretion conferred upon the Magistrate, however, must be exercised with great care and caution. The conduct of the complainant for the said purpose is of immense significance. He cannot allow a case to remain pending for an indefinite period. There exists a distinction between a civil case and a criminal case. Speedy trial is a fundamental right of an accused. The orders passed by the competent Court of law as also the provisions of the Code of Criminal Procedure must be construed having regard to the constitutional scheme and t....