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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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2016 (3) TMI 1464

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....Mr. Bhanusood, Adv., Mr. Rahul Pratap, AOR, Mr. R.R. Kishore, in-person, Mr. Senthil Jagadeesan, AOR., Mr. Arvind Kumar Sharma, Adv.[N/P] JUDGMENT 1. A prosecution under the Prevention of Corruption Act, 1988 was sought to be questioned by the Respondent accused on the basis of the provisions contained in Section 6A(1) of the Delhi Special Police Establishment Act, 1946 which was brought in by an amendment in the year 2003. Section 6A(1) of the Delhi Special Police Establishment Act, 1946 is in the following terms: 6A. Approval of Central Government to conduct inquiry or investigation.-(1) The Delhi Special Police Establishment shall not conduct any inquiry or investigation into any offence alleged to have been committed unde....

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....t the Bar to persuade us to take either of the above views, as would support the case of the rival parties, we are of the considered view that this question should receive the consideration of a Constitution Bench in view of the provisions of Article 145(3) of the Constitution of India. 4. In fact, in Transmission Corporation of A.P. v. Ch. Prabhakar and Ors. (2004) 5 SCC 551, the precise question that has arisen before us had been referred to a Constitution Bench. Paragraphs 15 and 21 dealing with the said question read as follows: 15. Whether constitutional guarantee enshrined in Clause (1) of Article 20 is confined only to prohibition against conviction for any offence except for violation of law in force at the time of commi....