India - Income Tax Act 2010 - Saarc

1.865 CH. XX - APPEALS AND REVISION - APPEALS TO HC S. 260A(2) Where there is no such majority, the judges shall state the point of law uponwhich they differ, and the case shall then be heard upon that point only by oneor more of the other judges of the High Court, and such point shall be decidedaccording to the opinion of the majority of the judges who have heard the caseincluding those who first heard it.]59b[Decision of High Court or Supreme Court on the case stated.260. (1) The High Court or the Supreme Court upon hearing any such caseshall decide the questions of law raised therein, and shall deliver itsjudgment 60 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 thesignature of the Registrar to the Appellate Tribunal which shall pass such ordersas are necessary to dispose of the case conformably to such judgment.61[(1A) Where the High Court delivers a judgment in an appeal filed before itunder section 260A, effect shall be given to the order passed on the appeal by theAssessing 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 shallnot include the fee for making the reference shall be in the discretion of theCourt.]62[CC.—Appeals to High Court 63Appeal to High Court.260A. (1) 64 An appeal shall lie to the High Court from every order passed inappeal 64 by the Appellate Tribunal 65 [before the date of establishment ofthe National Tax Tribunal], if the High Court is satisfied that the case involves asubstantial question of law. 6459b. Following section 260 shall be substituted for existing section 260 by the National TaxTribunal Act, 2005, with effect from a date yet to be notified :“260. Effect to the decisions of Supreme Court and of the National Tax Tribunal.—(1) TheSupreme Court upon hearing any reference made to it by the Appellate Tribunal undersection 257 shall decide the question of law raised therein, and shall deliver its judgmentthereon containing the grounds on which such decision is founded, and a copy of thejudgment shall be sent under the seal of the Court and the signature of the Registrar tothe Appellate Tribunal which shall pass such orders as are necessary to dispose of the caseconforming to such judgment.(2) Where the National Tax Tribunal delivers a judgment in an appeal filed before it or inany matter transferred to it under the National Tax Tribunal Act, 2005, effect shall be givento the order of that Tribunal by the Assessing Officer on the basis of certified copy of thejudgment.(3) The cost of any reference to the Supreme Court which shall not include the fee formaking the reference shall be at the discretion of the Court.”60. For the meaning of the term “judgment”, see Taxmann’s Direct Taxes Manual, Vol. 3.61. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.62. Sub-heading “CC” and sections 260A and 260B inserted by the Finance (No. 2) Act, 1998,w.e.f. 1-10-1998.63. For Departmental Instructions, see Taxmann’s Master Guide to Income-tax Act.64. For the meaning of the expressions “An appeal shall lie to the High Court from every orderpassed in appeal by the Appellate Tribunal”, “every order passed in appeal” and “substantialquestion of law”, see Taxmann’s Direct Taxes Manual, Vol. 3.65. Shall be inserted by the National Tax Tribunal Act, 2005, with effect from a date yet to benotified.