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[Cites 0, Cited by 1] [Section 260B] [Entire Act]

Union of India - Subsection

Section 260B(2) in The Income Tax Act, 1961

(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 according to the opinion of the majority of the Judges who have heard the case including those who first heard it.]D.-Appeals to the Supreme Court