The assessee filed a writ petition before the Karnataka High Court seeking a direction to defer ITAT proceedings in ITA No.1051/24 until disposal of its petition pending before the President, ITAT, Mumbai, for transfer of the case to another Bench. It was contended that the earlier ITAT order appeared to have been driven by Artificial Intelligence and was later recalled; some members who were part of that order had recused themselves. The assessee apprehended bias since the same Judicial Member intended to hear the matter again. The High Court had earlier stayed further proceedings before that Member and permitted the President to consider the transfer application. Subsequently, the President assigned the matter to a different Bench. Considering this development, the Court held that the writ petition had become infructuous and disposed it off while reserving liberty to the assessee to pursue remedies if any adverse order is passed.  (   WP No.25280 of 2025 (T-IT) dt. 18-09-2025) ( SJ )