Section 260B of ITA, 1961 : Section 260B: Case Before High Court To Be Heard By Not Less Than Two Judges
ITA, 1961
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Explanation using Example
Imagine a business owner, Mr. Sharma, who has appealed to the High Court against an order of the Income Tax Appellate Tribunal regarding a tax liability dispute. According to Section 260B(1) of the Income-tax Act, 1961, Mr. Sharma's case will be heard by at least two judges. After hearing the case, if both judges agree on the decisio...
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