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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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1994 (6) TMI 23

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....ed 17-5-1994 to Show Cause Notice he averred that the respondent had all along maintained that he had no concern with the seized currency which was recovered from the baggage of Lallu Bhai Solanki; that mere averment of Dudani that the currency which was handed over by him (Dudani) to Solanki actually belonged to Naresh (respondent) is not legally sufficient to link him with the alleged offence; that mere narration of correct describing and particulars of the respondent at best established only acquaintance or friendship between the two. But the crucial link of alleged offence of smuggling of foreign currency with Naresh is not established; that this is so as there is no independent evidence to corroborate the statement of Shri Dudani. He a....

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.... be voluntary and it amounts to a confession in the sense that it implicates the maker, it is not likely that the maker would implicate himself untruly .... that such a confession may be taken into consideration even against a co-accused, who is being tried alongwith the maker of the confession ... though as a matter of prudence Criminal Courts generally require some corroboration to the said confession" (AIR 1964 SC 1184). This important test of evidence has escaped notice in the order-in-appeal while appreciating the statement of Dudani. 3. As stated above there is general corroboration of Dudani's statement. Further, the circumstantial evidence such as currency was to be delivered to respondent's brother at Hongkong, and respondent we....