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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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2009 (2) TMI 919

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....cts in a nutshell are as follows: Complainant Luna Ram lodged an FIR in Police station, Bakhasar at about 8.30 a.m. On 31.08.1998, complainant reported that almost two months back he alongwith Sugala, Tila and Lila went to Dhanera, Gujarat, for a job. On 30.08.1998, they came to Sanchore in a Jeep and, thereafter, by another Jeep, they went to village Madhav. At around 7.15 P.M., they boarded a Bus from Village Madhav and reached Sata at around 9.30 P.M. From Sata, accused Bhupat Singh, Amrit @ Amiya, Ganu Singh @ Ganpat Singh, Pratap Singh and Kamiya boarded the bus. After just leaving village Sata, Bhupat Singh, Rai Singh, Pratap Singh and Ganu Singh came near their seat, as they all four were sitting on the last seat of the bus. Rai S....

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....ial. At the trial, 27 witnesses were produced and thirty-six documents were exhibited by the prosecution to prove their case, whereas, in defence, statement of one witness was recorded and eight documents were produced. Statements of the accused were recoded under Section 313 of the Code of Criminal Procedure Code, 1973 (in short the `Code'). The learned trial Court convicted accused Bhupat Singh, Ral Singh and Amiya under Section 302/34 of IPC and Section 3(2)(5) of SC/ST Act. They were sentenced to life imprisonment and fine of Rs.500/- each, in default of payment of fine, to further suffer one month's imprisonment. They were also convicted under Section 323 IPC, and sentenced to one month's imprisonment and a fine of Rs.50....

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....ed. The paramount consideration of the court is to ensure that miscarriage of justice is prevented. A miscarriage of justice which may arise from acquittal of the guilty is no less than from the conviction of an innocent. In a case where admissible evidence is ignored, a duty is cast upon the appellate court to re-appreciate the evidence where the accused has been acquitted, for the purpose of ascertaining as to whether any of the accused really committed any offence or not. (See Bhagwan Singh v. State of M.P, 2003 (3) SCC 21). The principle to be followed by the appellate court considering the appeal against the judgment of acquittal is to interfere only when there are substantial reasons for doing so. If the impugned judgment is clearly u....

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....acquittal. Such phraseologies are more in the nature of "flourishes of language" to emphasise the reluctance of an appellate court to interfere with acquittal than to curtail the power of the court to review the evidence and to come to its own conclusion. (4) An appellate court, however, must bear in mind that in case of acquittal, there is double presumption in favour of the accused. Firstly, the presumption of innocence is available to him under the fundamental principle of criminal jurisprudence that every person shall be presumed to be innocent unless he is proved guilty by a competent court of law. Secondly, the accused having secured his acquittal, the presumption of his innocence is further reinforced, reaffirmed and strengt....