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of <h1>High Court to Decide on Income-tax Act Cases; Orders Must Align with Section 260A Rulings</h1> The High Court or Supreme Court is tasked with deciding legal questions in cases related to the Income-tax Act, 1961, and delivering judgments with stated grounds. Copies of these judgments are sent to the Appellate Tribunal, which must issue orders to resolve the case in accordance with the judgment. When the High Court rules on an appeal under section 260A, the Assessing Officer must implement the decision based on a certified judgment copy. The court has discretion over the costs associated with references, excluding the fee for making the reference.
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