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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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2021 (8) TMI 479

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....the petitioner for refusing to entertain cross-examination of respondent-accused. 2. Heard the arguments of learned counsel for the petitioner and learned counsel for the respondent. 3. The case of the complainant is that the complainant filed a private complaint under Section 200 of Cr.P.C., for the offence punishable under Section 138 of Negotiable Instruments Act, 1881 (for short 'N.I. Act') that the cheque issued by the respondent-accused has become dishonored and returned with the endorsement stating FUNDS INSUFFICIENT and after filing the complaint by taking cognizance, the complainant filed an application under Section 143(A) of the N.I. Act., for granting interim compensation. Accordingly, the trial Court awarded 20% o....

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....ther hand, learned counsel for the respondent-accused seriously objected the same and contended that the amount of compensation ordered by the trial Court shall have to be recovered in accordance with the provision of 421 of Cr.P.C., and Section 143A(5) of the N.I. Act and right of cross-examination cannot be denied. There is no error in the order passed by the trial Court or First Appellate Court in dismissing the memo. Hence, prayed for allowing the petition. 7. Having heard the arguments and on perusal of the record, admittedly, the petitioner has filed a complaint to the Magistrate as per Section 200 of Cr.P.C., and the cognizance was taken against the respondent-accused as per Section 138 of the N.I. Act. Admittedly, 20% of the cheq....

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....rt on sufficient cause being shown by the drawer of the cheque. It is pertinent to note that in the same provision under Section 143A(5) empowers that the interim compensation payable under this section may be recovered as if it were a fine under section 421 of the Code of Criminal Procedure, 1973 (2 of 1974). As per Section 143A(6), the amount of fine imposed under section 138 or the amount of compensation awarded under section 357 of the Code of Criminal Procedure, 1973 (2 of 1974), shall be reduced by the amount paid or recovered as interim compensation under this section. 9. On perusal of Sections 143A(5) and (6), it clearly reveals that the amount of compensation awarded by the trial Court if not deposited by the accused, then it ma....