www.Aaptaxlaw.com
 
 
 

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? Section 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 are:

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 heard it.

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 judgment.

(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.

Income Tax Act 1961

What are the Powers of the Commissioner (Appeals)? What is Appellate Tribunal? Section 251 and 252 of Income Tax Act 1961

What is Appeals to the Appellate Tribunal? What is Orders of Appellate Tribunal? Section 253 and 254 of Income Tax Act 1961

What is Procedure of Appellate Tribunal? What is Statement of case to the High Court? Section 255 and 256 of Income Tax Act 1961

What is Statement of case to Supreme Court in certain cases? What is Power of High Court or Supreme Court to require statement to be amended? Section 257 and 258 of Income Tax Act 1961

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? Section 259 and 260 of Income Tax Act 1961

What is Appeal to High Court? What is the meaning of Case before High Court to be heard by not less than two Judges? Section 260A and 260B of Income Tax Act 1961

What is Appeal to Supreme Court? What is Hearing before Supreme Court? Section 261 and 262 of Income Tax Act 1961

What is Revision of orders prejudicial to revenue? What is Revision of other orders? Section 263 and 264 of Income Tax Act 1961

What is Tax to be paid notwithstanding reference, etc? What is Execution for costs awarded by Supreme Court? What is Amendment of assessment on appeal? Section 265, 266 and 267 of Income Tax Act 1961

What is Exclusion of time taken for copy? What is Filing of appeal or application for reference by income-tax authority? Section 268 and 268a of Income Tax Act 1961

What is the Definition of High Court? What are acquisition of immovable properties and transfer Definitions? Section 269 and 269a of Income Tax Act 1961

Home     About Us     Privacy Policy     Disclaimer    Contact Us  Sitemap