Section 366 — 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 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 accord-
ing to the opinion of the majority of the Judges who have heard the case including
those who first heard it.
4. —Appeals to Supreme Court
Related sections
- Section 356 — Appealable orders before Joint Commissioner (Appeals)
- Section 357 — Appealable orders before Commissioner (Appeals)
- Section 358 — Form of appeal and limitation
- Section 359 — Procedure in appeal
- Section 360 — Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
- Section 361 — Appellate Tribunal
- Section 362 — Appeals to Appellate Tribunal
- Section 363 — Orders of Appellate Tribunal
- Section 364 — Procedure of Appellate Tribunal
- Section 365 — Appeal to High Court
- Section 367 — Appeal to Supreme Court
- Section 368 — Hearing before Supreme Court
- Section 369 — Tax to be paid irrespective of appeal, etc
- Section 370 — Execution for costs awarded by Supreme Court
- Section 371 — Amendment of assessment on appeal
- Section 372 — Exclusion of time taken for copy
- Section 373 — Filing of appeal by income-tax authority
- Section 374 — Interpretation of “High Court”
- Section 375 — Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
- Section 376 — Procedure where an identical question of law is pending before High Courts or Supreme Court
- Section 377 — Commissioner or Principal Commissioner or Commissioner Revision of orders prejudicial to revenue
- Section 378 — Revision of other orders
- Section 379 — 1.—Dispute Resolution Committee in certain cases Dispute Resolution Committee
- Section 380 — 2.—Advance rulings Interpretation
- Section 381 — Board for Advance Rulings
- Section 382 — Vacancies, etc., not to invalidate proceedings
- Section 383 — Application for advance ruling
- Section 384 — Procedure on receipt of application
- Section 385 — Appellate authority not to proceed in certain cases
- Section 386 — Advance ruling to be void in certain circumstances
- Section 387 — Powers of the Board for Advance Rulings
- Section 388 — Procedure of Board for Advance Rulings
- Section 389 — Appeal