Incident Tracker

Buckeye Trust v. PCIT-2, Bangalore, ITA No. 1051/Bang/2024

other

In India, the Bengaluru bench of the Income Tax Appellate Tribunal decided a roughly Rs 669 crore private-trust taxation appeal (Buckeye Trust, 30 December 2024) relying in its own reasoning on three non-existent case citations, two attributed to the Supreme Court and one to the Madras High Court. The Tribunal later recalled the order under section 254(2) for fresh hearing.

Date of decision/order

2024-12-30

Court

Income Tax Appellate Tribunal, Bengaluru ('A' Bench)

Jurisdiction

INDIA

AI tool

Not identified in the record

Conduct

The Tribunal's own order, resolving whether a private discretionary trust's receipt of investments worth about Rs 669 crore was taxable, relied in its reasoning on four case citations, three of which do not exist — two attributed to the Supreme Court and one to the Madras High Court. (Press attributes the fabrications to ChatGPT; the order does not name a tool.)

Consequence

See outcome