https://www.taxtmi.com/caselaws?id=768055 Bombay HC declined to entertain a petition challenging an AI-generated order declaring a tax return invalid for non-filing of audit report under Section 44AB. The petitioner argued gross receipts were below Rs.10 crores threshold, making audit unnecessary. The court found the AI-generated order violated natural justice principles by providing no reasoning, resembling "inscrutable face of a sphinx." However, instead of remanding, HC directed petitioner to pursue alternate remedy under Section 264 of IT Act before Commissioner, noting concerns about AI systems' ability to demonstrate thoughtful consideration while emphasizing natural justice principles cannot be sacrificed for automation expediency. en-us Thu, 27 Mar 2025 00:00:00 +0530 Sat, 29 Mar 2025 08:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768055 Bombay HC declined to entertain a petition challenging an AI-generated order declaring a tax return invalid for non-filing of audit report under Section 44AB. The petitioner argued gross receipts were below Rs.10 crores threshold, making audit unnecessary. The court found the AI-generated order violated natural justice principles by providing no reasoning, resembling "inscrutable face of a sphinx." However, instead of remanding, HC directed petitioner to pursue alternate remedy under Section 264 of IT Act before Commissioner, noting concerns about AI systems' ability to demonstrate thoughtful consideration while emphasizing natural justice principles cannot be sacrificed for automation expediency. Case-Laws Income Tax Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768055