KMG Wires Private Limited v. The National Faceless Assessment Centre et al.
High Court Bombay 6 October 2025
- Party
- Expert
- AI Tool
- Implied / unconfirmed
Hallucinated Content
Fabricated
- Case Law
Assessing Officer relied on three judicial decisions to include opening balance in peak-balance calculation; the court found those decisions to be non-existent and directed Respondent to show source.
Outcome
Assessment quashed and set aside
Notes
Assessing Officer relied on three judicial decisions that the court found to be non-existent. The court observed such citations appear to have been fetched (implicitly) from AI and admonished that quasi-judicial officers must verify AI-generated results before relying on them; held Assessment Order violated principles of natural justice and remanded matter.