Mera Samvidhaan All of Income-tax Act, 2025

Chapter XVIII · Appeals, Revisions and Alternate Dispute Resolutions

366Case before High Court to be heard by not less than two Judges.

Section 366 · Chapter XVIII · A.—Appeals — 3.—Appeals to High Court · page 433 of the Act

(1) When an appeal has been filed before the High Court under section 365, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided as per 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.

Section 366 of The Income-tax Act, 2025 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.