Employees Provident Fund Organization, Regional Office, Delhi (South) v. Principal Commissioner of Income Tax, Delhi & Anr.
Case brief
What is this about?
Fake or hallucinated citations in adjudicatory orders; non-existent judgments relied upon by CIT (A), Jaipur (order dt. 24.02.2026, author Mr. Brij Lal Meena, ADDL./JCIT (A)-2); verification by summoning volumes; AI-generated citations warning; order edified on non-existent judgment is a nullity / fraud upon justice delivery system; impugned order set aside and matter remanded to Appellate Authority for fresh decision; disciplinary action declined (author retired); affidavit pleading heavy workload and unverified Inspector-supplied citations; Employees Provident Fund Organization v. Principal Commissioner of Income Tax; Delhi High Court, 17.07.2026; W.P.(C) 6049/2026; W.P.(C) 6051/2026.
What did the court decide?
The writ petitions are disposed of along with all pending applications; the impugned order dated 24.02.2026 passed by the CIT (A) is set aside and the matter is remanded to the Appellate Authority for decision afresh in accordance with law; no disciplinary action is directed against the author, who has since retired.