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of <h1>Income Tax Bill 2025 Clause 366 requires High Court tax appeals heard by minimum two judges with majority decisions</h1> The Income Tax Bill 2025's Clause 366 replicates Section 260B of the Income Tax Act 1961, requiring High Court appeals to be heard by at least two judges with decisions made by majority opinion. When judges disagree, they must identify the specific legal point of contention, which is then heard by additional judges for majority resolution. This provision ensures collective judicial decision-making in tax appeals, reducing arbitrary outcomes and maintaining consistency in legal interpretation. The legislative continuity demonstrates the effectiveness of the existing procedural framework while safeguarding both taxpayer and revenue interests through enhanced judicial scrutiny.
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