law: The Income-Tax Act, 1961
  1[260. Decision of High Court or Supreme Court on the case stated.-
  (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.
  2[(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.]
  1.The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule (This Amendment has been struck down by the Supreme Court's Order dated 25th September, 2014 in the Madras Bar Association Vs. Union of India).
  2. Ins. by Act 21 of 1998, s. 57 (w.e.f. 1-10-1998).
  3[CC. -Appeals to High Court
  260A. Appeal to High Court.-
  (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal 4[before the date of establishment of the National Tax Tribunal], if the High Court is satisfied that the case involves a substantial question of law.
  (2) 5[The 6[Principal Chief Commissioner or Chief Commissioner] or the 7[Principal Commissioner or Commissioner] or an assessee aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be-]
  (a) filed within one hundred and twenty days from the date on which the order appealed against is 8[received by the assessee or the 6[Principal Chief Commissioner or Chief Commissioner] or 7[Principal Commissioner or Commissioner];
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  (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.
  10[(2A) The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.]
  (3) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.
  (4) The appeal shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question:
  Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.
  (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.]
  3. Ins. by s. 58, ibid. (w.e.f. 1-10-1998).
  4. The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule (This Amendment has been struck down by the Supreme Court's Order dated 25th September, 2014 in the Madras Bar Association Vs. Union of India).
  5. Subs. by Act 27 of 1999, s. 87, for "An appeal under this sub-section shall be-" (w.e.f.1-6-1999).
  6. Subs. by Act 25 of 2014, s. 4, for "Chief Commissioner" (w.r.e.f. 1-6-2013).
  7. Subs. by s. 4, ibid., for "Commissioner" (w.r.e.f .1-6-2013).
  8. Subs. by Act 27 of 1999, s. 87, for "Communicated to the appellant" (w.e.f. 1-6-1999).
  9. Clause (b) omitted by s. 87, ibid. (w.e.f. 1-6-1999).
  10. Ins. by Act 14 of 2010, s. 49 (w.r.e.f. 1-10-1998).
  1. Ins. by Act 27 of 1999, s. 87 (w.e.f. 1-6-1999).
  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.]