https://www.taxtmi.com/acts?id=6410 A case stated under section 27 or an appeal under section 27A must be heard by a Bench of not less than two Judges and decided by the opinion of those Judges or the majority. If no majority exists, the Judges shall state the point of law on which they differ; the case is then heard on that point only by one or more Judges and decided according to the opinion of the majority of Judges who have heard it, including the original Judges. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 12 Sep 2012 18:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6410 A case stated under section 27 or an appeal under section 27A must be heard by a Bench of not less than two Judges and decided by the opinion of those Judges or the majority. If no majority exists, the Judges shall state the point of law on which they differ; the case is then heard on that point only by one or more Judges and decided according to the opinion of the majority of Judges who have heard it, including the original Judges. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6410