Case before High Court to be heard by not less than two Judges - Section 260B

Multi judge High Court bench requirement ensures appeals follow majority opinion and law is referred where judges differ.

Appeals under section 260A to the High Court must be heard by a bench of not less than two Judges and decided by their or the majority opinion; if no majority exists, the differing Judges shall state the point of law, which will be reheard and decided by a majority of Judges who have heard the case. A certified copy of the High Court judgment enables the Assessing Officer to give effect to the order; the High Court may recall its order for sufficient cause, and it lacks jurisdiction under Order XLI Rule 21 CPC to recall a non ex parte final income tax appeal order.