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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 (9) TMI 103

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....e case are that the applicant has filed a private complaint against the respondent/accused under Section 138 of N.I. Act alleging that he has advanced loan of Rs. 5,00,000/- to the respondent. For repayment of the aforesaid amount the respondent/accused issued a cheque bearing No.000564 amounting Rs. 5,00,000/- dated 25.10.2018 of Kotak Mahindra Bank. When the applicant presented this cheque in his bank account for encashment, the same has been returned unpaid on 07.12.2018 with the remark " insufficient fund". Then he gave a notice to the respondent for payment of the cheque amount, even after service of the notice, the respondent did not pay the aforesaid amount, therefore, he filed private complaint against the applicant. (3). The afo....

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....-examination on plea of defence. The applicant has not filed the plea of defence of accused recorded by the trial court, therefore, it cannot be said that there is no probable defence is available to the respondent/accused for cross-examination of the complainant. (7). In Harish Chandra Biyani Vs. Stock Holding Corporation of India Ltd., I (2007) BC 417, Bombay High Court had occasion to deal with the issue & observed as under: 5. In view of the amended provisions of Section 145 of Negotiable Instruments Act, the complainant is entitled to lead evidence by way of an affidavit. The Division Bench of this Court in the case of KSL and Industries Ltd. v. Mannalal Khandelwal and Anr. reported in MANU/MH/0022/2005, has held that the e....

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....desires, he/she may request the Court to call the complainant for cross-examination. x x x x x 7. The learned Counsel for the applicant has submitted that Section 145(2) of Negotiable Instruments Act consists of two parts. As per Section 145(2) the Court shall on the application of the prosecution or the accused summon and examine the person giving evidence on affidavit as to the facts stated therein. It is submitted that this provision leaves no discretion to the trial Court and in the event that an application is made, the Court has to summon and examine any person giving evidence on affidavit as to the facts contained therein. Mr. Thakore the learned Counsel for the applicant has further submitted that this Sub-section ....