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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 (11) TMI 162

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....eal No.74/08, whereby the appeal preferred by the petitioner against the judgment dated 14.07.2008 passed by learned Judicial Magistrate, 1st Class Porahat at Chaibasa in Complaint Case No.17/07 (T.R. No.355 of 2008) for offence under Section 138 of Negotiable Instruments Act, was dismissed. The petitioner was sentenced to undergo Simple Imprisonment for a period of 3 months and was directed to pay compensation to the tune of Rs. 1,60,425/- in three equal monthly installments. The instalment was also fixed by the judgment passed by the learned Judicial Magistrate and there was a default clause in connection with payment of compensation for simple imprisonment of further one month. 3. Learned counsel for the petitioner while assailing the....

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....rd, the learned trial court has recorded that C.W.3, the complainant, has categorically stated in his evidence that he had advanced a loan of Rs. 1,60,425/- to the petitioner. On 10.10.2006, a sum of Rs. 20,000/-; on 19.10.06, a sum of Rs. 1,10,000/- and on 07.11.2006, an amount of Rs. 30,000/- was received by the petitioner and she had promised to return the same within one month, but she failed to refund the amount within one month. Thereafter, she issued the aforesaid cheque of Rs. 1,60,425/- in his favour. This witness has also stated that on 07.06.2007, said cheque was presented by him for encashment which was dishonored with a return memo indicating "insufficient fund". Thereafter, a legal notice was sent to the accused demanding the ....

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....ent and has sentenced the petitioner accordingly. 12. So far as the appellate court is concerned, the appellate court also considered the evidence on record and recorded its finding at para 13 of the impugned judgment which reads as follows: "13. After having heard the learned counsels for both the sides and upon going through the record, I find that in the Court below, the complainant has been able to prove the case beyond all reasonable doubts that the cheque was issued by the accused in his favour, which has been marked Exhibit - 1, which was issued in discharge of the loan taken by the accused/appellant from the complainant. The required notice was also issued in favour of the complainant, which has been proved as Exhibit - ....