What is Case before High Court to be heard by not less
than two judges? What is Decision of High Court or Supreme
Court on the case stated?
259 and 260 of Income Tax Act 1961
Case before High Court to be heard by not less than two
judges and Decision of High Court or Supreme Court on the
case stated are defined under section
259 and 260 of Income Tax Act 1961. Provisions under these Sections
Section 259 of Income Tax Act "Case before High
Court to be heard by not less than two judges"
Section 259. (1) When any case has been referred to the
High Court under section 256, it shall be heard by a Bench
of not less than two Judges of the High Court, and shall be
decided in accordance with the opinion of such judges or of
the majority, if any, of such judges.
(2) Where there is no such majority, the judges shall
state the point of law upon which they differ, and the case
shall then be heard upon that point only by one or more of
the other judges of the High Court, and such point shall be
decided according to the opinion of the majority of the
judges who have heard the case including those who first
Section 260 of Income Tax Act "Decision of High
Court or Supreme Court on the case stated"
Section 260. (1) The High Court or the Supreme Court upon
hearing any such case shall decide the questions of law
raised therein, and shall deliver its judgment thereon
containing the grounds on which such decision is founded,
and a copy of the judgment shall be sent under the seal of
the Court and the signature of the Registrar to the
Appellate Tribunal which shall pass such orders as are
necessary to dispose of the case conformably to such
(1A) Where the High Court delivers a judgment in an
appeal filed before it under section 260A, effect shall be
given to the order passed on the appeal by the Assessing
Officer on the basis of a certified copy of the judgment.
(2) The costs of any reference to the High Court or the
Supreme Court which shall not include the fee for making the
reference shall be in the discretion of the Court.