section 259
Case before High Court to be heard by not less than two judges.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XX APPEALSAND REVISION
Statutory text
- (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.] 1. Sub-heading “C. Reference to High Court” and section 256 shall stand omitted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule. 7. Section 258 shall stand omitted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule.
2 Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 1-4-2013).
3 Subs. by Act 21 of 1998, s. 55, for “and order under section 254” (w.e.f. 1-10-1998).
4 Subs. by Act 16 of 1981, s. 20, for “one hundred and twenty-five rupees” (w.e.f. 1-6-1981).
5 Ins. by Act 14 of 2010, s. 48 (w.e.f. 1-6-2010).
6 Subs. by Act 21 of 1998, s. 56, for “an application made under Amendment section 256” (w.e.f. 1-10-1998).
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