New Delhi, Feb. 26 -- Artificial intelligence (AI) threatens to replace many jobs, especially in research and writing. However, the question of how reliable AI chatbots are remains.

A recent tax order from the Bengaluru bench of the Income Tax Appellate Tribunal (ITAT) believed to have been based on ChatGPT research, is a case in point.

The tax order in question is Buckeye Trust vs PCIT-1 Bangalore (ITA No.1051/Bang/2024). The Bengaluru bench passed the order in December 2024 but later discovered that it relied on three Supreme Court and one Madras high court judgements that do not exist.

ChatGPT was used to generate the case law citations, which turned out to be totally fictitious, two persons close to the matter informedMint.

The or...