Automation and AI Cannot Disregard Natural Justice: Bombay HC on CPC Rejecting ITR Without Reasoning

The Bombay High Court emphasized that automation and AI cannot disregard natural justice, addressing a case where the Central Processing Centre (CPC) rejected an Income Tax Return (ITR) without reasoning. This ruling underscores the importance of human oversight in automated processes. It ensures that taxpayers are afforded due process. The court’s decision upholds principles of fairness. This order highlights the need for transparency in tax assessments.