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Case before High Court to be heard by not less than two Judges.

Section 20 - Acts - TAX MANAGEMENT - Other Direct Tax / Income Tax - Section 20 - 20. (1) An appeal filed before the High Court shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinio .....

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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. Clause 20.-provides that an appeal filed before the H .....

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