Amended and updated notes on section 259 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to Case before High Court to be heard by not less than two judges.
Chapter XX (Sections 246 to 269) of the Income Tax Act 1961 deals with the provisions related to appeals and revision . Section 259 of IT Act 1961 provides for Case before High Court to be heard by not less than two judges.
Recently, we have discussed in detail section 258 (Power of High Court or Supreme Court to require statement to be amended) of IT Act 1961. Today, we learn the provisions of section 259 of Income-tax Act 1961. The amended provision of section 259 is effective for financial year 2022-23 relevant to the assessment year 2023-24.
In this article, you will learn detail of the provisions of section 259 of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.
Section-259: Case before High Court to be heard by not less than two judges
Section 259(1) of Income Tax Act
When any case has been referred to the High Court under section 256, it shall be heard by a Bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such judges or of the majority, if any, of such judges.
Section 259(2) of Income Tax Act
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.