Section 260B of the Income-tax Act, 1961: High Court Bench of Two or More Judges
Current law update: The Income-tax Act, 2025 took effect on 1 April 2026. Section 366 of that Act corresponds to Section 260B of the 1961 Act. For older proceedings, check the repeal and savings provisions and the applicable assessment year before determining the governing law.
Section 260B provides the manner in which a High Court hears an income-tax appeal under Section 260A. Its essential safeguard is that such an appeal must be heard by a bench consisting of at least two High Court judges. It also establishes how a disagreement among judges is resolved.
Meaning and scope of Section 260B
An appeal under Section 260A concerns a substantial question of law arising from an order of the Income Tax Appellate Tribunal. Section 260B governs the composition of the High Court bench and the decision-making procedure; it does not itself create the right to appeal or prescribe the appeal filing deadline.
Section 260B(1): Hearing by at least two judges
Where an appeal has been filed under Section 260A, a bench of not fewer than two judges must hear it. The appeal is decided according to the judges' opinion or, where the bench has more than two members, according to the majority opinion.
Accordingly, a single judge is not the ordinary statutory bench for hearing an appeal covered by this provision.
Section 260B(2): What happens when judges disagree?
If the judges do not reach a majority, they must identify the precise point of law on which they disagree. That point, and not necessarily the entire appeal afresh, is then heard by one or more other judges of the High Court.
The disputed point is resolved by the majority opinion of all judges who heard it, including the judges who originally heard the appeal. For example, if two judges disagree and a third judge hears the specified point, the majority view of the three judges determines that point.
Corresponding provision under the Income-tax Act, 2025
Section 366 of the Income-tax Act, 2025 is the corresponding provision governing appeals filed under Section 365. It retains the requirement of a bench of at least two judges and the procedure for resolving an absence of majority. The older cross-references are Section 260A and Section 260B of the Income-tax Act, 1961.
The relevant regime depends on the proceedings and statutory transition rules. The numbering change should not be treated as making every earlier proceeding subject automatically to the 2025 Act.
Frequently asked questions
Can one High Court judge decide a Section 260A appeal?
Section 260B(1) requires a bench of not less than two judges for such an appeal.
What if two judges deliver conflicting opinions?
They state the point of law on which they differ. One or more other High Court judges hear that point, which is then decided by the majority of all judges who heard it.
Does Section 260B prescribe a limitation period?
No. The appeal-filing conditions and limitation period are dealt with in Section 260A of the 1961 Act and the corresponding appeal provision in the 2025 Act.
Official statutory references
Read the Income Tax Department text of Section 260B and the Income Tax Department's section correspondence table, which maps Section 260B to Section 366. Consult the enacted 2025 Act and applicable amendments for proceedings governed by the new law.
Information is provided for general legal reference and does not replace case-specific advice.