Section 366

Section 366: High Court appeal to be heard by not less than two Judges

Section 366 requires that a tax appeal filed before the High Court under section 365 be heard by a bench of at least two Judges, and sets out how a difference of opinion between those Judges is resolved by reference to further Judges on the point of disagreement.

This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.

Bench strength and decision by majority

An appeal filed before the High Court under section 365 must be heard by a bench of not less than two Judges of the High Court, and is decided according to the opinion of those Judges, or of the majority, if there is one.

When there is no majority

Where there is no majority, the Judges state the point of law on which they differ, and the case is then heard on that point alone by one or more of the other Judges of the High Court. That point is decided according to the opinion of the majority of the Judges who heard the case, including those who heard it first.

Frequently asked questions

Can a single Judge decide a tax appeal under Section 365?

No - Section 366(1) requires the appeal to be heard by a bench of not less than two Judges of the High Court.

What happens if the two Judges disagree?

They state the point of law on which they differ, and the case is referred for hearing on that specific point by one or more other Judges; the majority opinion among all the Judges who heard the case then decides it.