What is Appeal to High Court? What is the meaning of
Case before High Court to be heard by not less than two
260A and 260B of Income Tax Act 1961
Appeal to High Court and Case before High Court to be
heard by not less than two Judges are defined under section
260A and 260B of Income Tax Act 1961. Provisions under these Sections
Section 260A of Income Tax Act "Appeal to High
Section 260A. (1) An appeal shall lie to the High Court
from every order passed in appeal by the Appellate Tribunal
53b[before the date of establishment of the National Tax
Tribunal], if the High Court is satisfied that the case
involves a substantial question of law.
(2) The [Principal Chief Commissioner or] Chief
Commissioner or the [Principal Commissioner or] Commissioner
or an assessee aggrieved by any order passed by the
Appellate Tribunal may file an appeal to the High Court and
such appeal under this sub-section shall be-
(a) filed within one hundred and twenty days from the
date on which the order appealed against is received by the
assessee or the 53c[Principal Chief Commissioner] or Chief
Commissioner or 53c[Principal Commissioner or] Commissioner;
(c) in the form of a memorandum of appeal precisely
stating therein the substantial question of law involved.
(2A) The High Court may admit an appeal after the expiry
of the period of one hundred and twenty days referred to in
clause (a) of sub-section (2), if it is satisfied that there
was sufficient cause for not filing the same within that
(3) Where the High Court is satisfied that a substantial
question of law is involved in any case, it shall formulate
(4) The appeal shall be heard only on the question so
formulated, and the respondents shall, at the hearing of the
appeal, be allowed to argue that the case does not involve
such question :
Provided that nothing in this sub-section shall be deemed
to take away or abridge the power of the court to hear, for
reasons to be recorded, the appeal on any other substantial
question of law not formulated by it, if it is satisfied
that the case involves such question.
(5) The High Court shall decide the question of law so
formulated and deliver such judgment thereon containing the
grounds on which such decision is founded and may award such
cost as it deems fit.
(6) The High Court may determine any issue which-
(a) has not been determined by the Appellate Tribunal; or
(b) has been wrongly determined by the Appellate
Tribunal, by reason of a decision on such question of law as
is referred to in sub-section (1).
(7) Save as otherwise provided in this Act, the
provisions of the Code of Civil Procedure, 1908 (5 of 1908),
relating to appeals to the High Court shall, as far as may
be, apply in the case of appeals under this section.
Section 260B of Income Tax Act "Case before High
Court to be heard by not less than two Judges"
Section 260B. (1) When an appeal has been filed before
the High Court under section 260A, 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