https://www.taxtmi.com/acts?id=4115 Appeals under the prior appellate provision are to be heard by a bench of not less than two judges and decided according to the opinion of those judges or the majority. If no majority emerges, the judges shall state the point of law on which they differ; that point is to be reheard by one or more other judges and decided according to the opinion of the majority of judges who have heard the case, including the original judges. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 29 Jul 2025 16:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4115 Appeals under the prior appellate provision are to be heard by a bench of not less than two judges and decided according to the opinion of those judges or the majority. If no majority emerges, the judges shall state the point of law on which they differ; that point is to be reheard by one or more other judges and decided according to the opinion of the majority of judges who have heard the case, including the original judges. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4115