2025Section 366
366. Case before High Court to be heard by not less than two Judges.
In the 1961 Act1 match · Unreviewed
- 1961 Section 260B
From the Income Tax Department's correspondence.
(2) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the other Judges of the High Court and such point shall be decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it.