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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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Understanding Burden of Proof in Cheque Bounce Cases: Insights from a Landmark Judgment

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....cerning a cheque bounce. The primary legal issues revolve around the discharge of debt/liability through a cheque, the presumption under Section 139 of the Negotiable Instruments Act, and the burden of proof in such cases. Key aspects of the case include: Factual Background: The case involves a financial transaction where the appellant claims to have lent money to the respondent, which was to be....

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Full Text of the Document

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....e presumption of a debt/liability concerning a dishonored cheque. ​​​​​​​The Presumption Under Section 139 Section 139 of the Act provides a presumption in favor of the holder of a dishonored cheque. This presumption is that the cheque was issued for the discharge of a debt or liability. The onus is initially on the complainant to establish the basic fa....