Case before High Court to be heard by not less than two Judges - Section 260B - Income Tax - Ready Reckoner - Income Tax

Case before High Court to be heard by not less than two Judges - Section 260B (1) 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. (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. Note:- Where the High Court delivers a judgement in an appeal filed before it u/s 260A , the effect shall be given to the order passed on the appeal by the Assessing Officer on the basis of a certified copy of judgement. Review or recall of order passed by High Court:- The High Court has power to recall its order if sufficient cause is shown and the fact that the order was passed on merits makes no difference. High Court does not have jurisdiction under order XLI rule 21 of the Civil Procedure Code, 1908, to recall final order passed in income tax appeal which is not an exparte order. [CIT v Subrata Roy 2016 (1) TMI 328 - SC ]