Finance Act, 2026: No amendment. The Finance Act, 2026 does not touch section 260B.
Nature / mechanism: A section 260A appeal is to be heard by a Bench of not less than two Judges and decided by majority; on equal division, the point is reheard by one or more other Judges and decided by the majority including those who first heard it.
Litigation profile: Procedural; no substantive jurisprudence — candour rule.
A. COMMENTARY
Two-Judge Bench for High Court tax appeals
Section 260B ensures that appeals under section 260A are heard by a Division Bench and provides the tie-breaking mechanism on a difference of opinion, mirroring section 259 for the old reference jurisdiction.
B. STATUTORY TEXT (verbatim)
Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no change to this section. Inline numerals in square brackets are the bare Act's amendment-footnote markers.
Case before High Court to be heard by not less than two Judges.
260B. (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.
C. AUTHORITIES
Candour rule — procedural; no construing decision.
Cluster 1 — Procedure (no direct authority)
Position (statutory)
Position Minimum two Judges; majority decision; equal division resolved by rehearing before further Judge(s).
CHAPTER XX — APPEALS AND REVISION | CA.—Appeals to the High Court
Section 260B — Case before High Court to be Heard by Not Less Than Two Judges
Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: Live. Procedural counterpart of section 259 for section 260A appeals.
Finance Act, 2026: No amendment. The Finance Act, 2026 does not touch section 260B.
Nature / mechanism: A section 260A appeal is to be heard by a Bench of not less than two Judges and decided by majority; on equal division, the point is reheard by one or more other Judges and decided by the majority including those who first heard it.
Litigation profile: Procedural; no substantive jurisprudence — candour rule.
A. COMMENTARY
Two-Judge Bench for High Court tax appeals
Section 260B ensures that appeals under section 260A are heard by a Division Bench and provides the tie-breaking mechanism on a difference of opinion, mirroring section 259 for the old reference jurisdiction.
B. STATUTORY TEXT (verbatim)
Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no change to this section. Inline numerals in square brackets are the bare Act's amendment-footnote markers.
Case before High Court to be heard by not less than two Judges.
260B. (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.
C. AUTHORITIES
Candour rule — procedural; no construing decision.
Cluster 1 — Procedure (no direct authority)
Position (statutory)
Position Minimum two Judges; majority decision; equal division resolved by rehearing before further Judge(s).
Caution Stated from the bare provision.