(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.
Section 260A Appeal to High Court
Section 260B Case before High Court to be heard by not less than two Judges
Section 261 Appeal to Supreme Court
Section 262 Hearing before Supreme Court
Section 263 Revision of orders prejudicial to revenue
Section 264 Revision of other orders
Section 265 Tax to be paid notwithstanding reference, etc
Section 266 Execution for costs awarded by Supreme Court
Section 267 Amendment of assessment on appeal
Section 268 Exclusion of time taken for copy
Section 268A Filing of appeal or application for reference by income-tax authority