Section 259 of Income Tax Act "Case before High Court to be heard by not less than two judges"
259. (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.
260. (1) The High Court or the Supreme Court upon hearing
any such case shall decide the questions of law raised
therein, and shall deliver its judgment thereon containing
the grounds on which such decision is founded, and a copy of
the judgment shall be sent under the seal of the Court and
the signature of the Registrar to the Appellate Tribunal
which shall pass such orders as are necessary to dispose of
the case conformably to such judgment.
(1A) Where the High Court delivers a judgment in an appeal
filed before it under section 260A, effect shall be given to
the order passed on the appeal by the Assessing Officer on
the basis of a certified copy of the judgment.
(2) The costs of any reference to the High Court or the
Supreme Court which shall not include the fee for making the
reference shall be in the discretion of the Court.