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[Cites 0, Cited by 0] [Section 260B] [Entire Act]

Union of India - Subsection

Section 260B(1) in The Income Tax Act, 1961

(1)When an appeal has been filed before the High Court under section 260-A, 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.