§ 366
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Case before High Court to be heard by not less than two Judges
Income-tax Act, 2025
When an appeal is filed in the High Court under section 365, it must be heard by a bench of at least two judges. The decision is based on the opinion of those judges or the majority among them. If the judges cannot reach a majority, they must identify the disputed legal point, which is then reheard by additional judges, and the final decision follows the majority view of all judges who heard the case.
📜 Official text of the section +
366. (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
Appeal to Supreme Court.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 356Appealable orders before Joint Commissioner (Appeals)§ 357Appealable orders before Commissioner (Appeals)§ 358Form of appeal and limitation§ 359Procedure in appeal§ 360Principal Commissioner or Commissioner. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)§ 361Appellate Tribunal