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[Cites 0, Cited by 0] [Section 366] [Entire Act]

Union of India - Subsection

Section 366(1) in The Income Tax Act, 2025

(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.