“We have experienced that the practice of citing non-existing or hallucinated citations is increasing day by day,” the court observed. The court directed the author of the order, then Additional/Joint Commissioner (Appeals)-2, to explain the source of those citations. “We have experienced that the practice of citing non-existing or hallucinated citations is increasing day by day,” the court remarked. The court cautioned that if an authority or court is found citing or relying upon non-existent judgments, strict action, including disciplinary action be taken. Since the officer who authored the order had already retired, the court declined to direct initiation of disciplinary proceedings against him.