Monday, October 27, 2025
HomeDirect TaxAI Driven ITAT Order: Karnataka HC Steps In 

AI Driven ITAT Order: Karnataka HC Steps In 

In a first-of-its-kind case highlighting the potential misuse of artificial intelligence in judicial proceedings, the Karnataka High Court has recorded that an order passed by the Income Tax Appellate Tribunal (ITAT), Bengaluru, appeared to be “Artificial Intelligence driven.” The Court later disposed of the related writ petition after the ITAT President reassigned the matter to a new bench, rendering the plea infructuous.

The bench Justice M. Nagaprasanna, hearing the case, noted that the peculiar situation arose when the Tribunal’s earlier order—suspected to have been generated using AI tools—was recalled. Following the recall, certain members of the Tribunal recused themselves, while one of the authors of the disputed order sought to rehear the matter.

The High Court, in its earlier interim order dated August 19, 2025, had observed that such a situation raised concerns of “apparent bias” and undermined the foundational judicial principle that “justice must not only be done but must also be seen to have been done.”
It restrained the concerned Judicial Member from proceeding with the matter until the ITAT President decided on the petitioner’s transfer application.

Subsequently, the ITAT President assigned the case to a different bench. In light of this development, the petitioner’s counsel informed the Court that the purpose of the writ petition no longer survived. The Court therefore disposed of the petition as infructuous, while reserving liberty to the petitioner to approach the appropriate forum if any adverse order is later passed.

The court stated, “In the light of the said submission, reserving such liberty, the petition stands disposed of as having become infructuous.”

Case Details

Case Title: Buckeye Trust  Versus ITAT Registrar 

Case No.: Writ Petition No. 25280 Of 2025 (T-It)

Date:  18/09/2025

Counsel For Petitioner: A.Mahesh Chowdhary

Counsel For Respondent: Pramod B.

Read More: GST Registration To Get 3-day Auto Approval From 1 November, 2025: FM Nirmala Sitharaman

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
donate