Mera Samvidhaan All of Income-tax Act, 1961

Chapter XX · Appeals and Revision

259Case before High Court to be heard by not less than two judges.

Section 259 · Chapter XX · C.—Reference to High Court · page 896 of the Act

(1) 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.

(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.

Other provisions that mention Section 259

Section 259 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.