Income Tax Act, 2025
Section 10: Ins. by Act 14 of 2010, s. 49 (w.r.e.f. 11998).
10. Ins. by Act 14 of 2010, s. 49 (w.r.e.f. 11998).
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(5) The High Court shall decide the question of law so formulated and deliver such judgment thereon
containing the grounds on which such decision is founded and may award such cost as it deems fit.
(6) The High Court may determine any issue which—
(a) has not been determined by the Appellate Tribunal; or
(b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such
question of law as is referred to in sub-section (1).
1[(7) Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of
1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this
section.]
260B. Case before High Court to be heard by not less than two Judges.—(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.]
D.—Appeals to the Supreme Court
261. Appeal to Supreme Court.—An appeal shall lie to the Supreme Court from any judgment of
the High Court 2[delivered 3[before the establishment of the National Tax Tribunal] on a reference made
under section 256 against an order made under section 254 before the 1st day of October, 1998 or an
appeal made to High Court in respect of an order passed under section 254 on or after that date] in any
case which the High Court certifies to be a fit one for appeal to the Supreme Court.
262. Hearing before Supreme Court.—(1) The provisions of the Code of Civil Procedure, 1908 (5
of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals
under section 261 as they apply in the case of appeals from decrees of a High Court :
Provided that nothing in this section shall be deemed to affect the provisions of sub-section (1)
of section 260 or section 265.
(2) The costs of the appeal shall be in the discretion of the Supreme Court.
(3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to
the order of the Supreme Court in the manner provided in section 260 in the case of a judgment of the
High Court.
The High Court shall decide the question of law so formulated and deliver such judgment thereon
containing the grounds on which such decision is founded and may award such cost as it deems fit.
The High Court may determine any issue which—
has not been determined by the Appellate Tribunal; or
has been wrongly determined by the Appellate Tribunal, by reason of a decision on such
question of law as is referred to in sub-section
Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of
1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this
section.]
260B. Case before High Court to be heard by not less than two Judges.—
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.
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.]
D.—Appeals to the Supreme Court
261. Appeal to Supreme Court.—An appeal shall lie to the Supreme Court from any judgment of
the High Court 2[delivered 3[before the establishment of the National Tax Tribunal] on a reference made
under section 256 against an order made under section 254 before the 1st day of October, 1998 or an
appeal made to High Court in respect of an order passed under section 254 on or after that date] in any
case which the High Court certifies to be a fit one for appeal to the Supreme Court.
262. Hearing before Supreme Court.—
The provisions of the Code of Civil Procedure, 1908 (5
of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals
under section 261 as they apply in the case of appeals from decrees of a High Court :
Provided that nothing in this section shall be deemed to affect the provisions of sub-section
of section 260 or section 265.
The costs of the appeal shall be in the discretion of the Supreme Court.
Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to
the order of the Supreme Court in the manner provided in section 260 in the case of a judgment of the
High Court.