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of <h1>Section 259: High Court cases under Section 256 require a two-judge bench; majority opinion decides, unresolved points get reconsideration.</h1> Section 259 of the Income-tax Act, 1961, mandates that cases referred to the High Court under section 256 must be heard by a bench comprising at least two judges. The decision is based on their collective opinion or the majority's view. If no majority is reached, the judges must specify the legal point of disagreement. This point is then reconsidered by one or more additional judges, and the final decision is determined by the majority opinion of all judges involved, including those who initially heard the case.
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