Section 260B of Income Tax Act for AY 2023-24

Section 260B of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules. Case before HC to be heard by not less than two Judges.

Amended and updated notes on section 260B 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 260B 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 260A (Appeal to High Court) of IT Act 1961. Today, we learn the provisions of section 260B of Income-tax Act 1961. The amended provision of section 260B 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 260B 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-260B: Case before High Court to be heard by not less than two Judges

Section 260B(1) of Income Tax Act

When an appeal has been filed before the High Court under section 260A, 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 260B(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.


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