Petitions,applications and appeals to High Court to be heard by a Bench of not less than two judges

Every petition, application or appeal preferred to the High Court under Section 22 and 23 shall be heard by a Bench of not less than two judges, and in respect of such petition, application or appeal, the provisions of Section 98 of the Code of Civil Procedure, 1908 (Central Act V of 1908), shall, so far as may be, apply. (24-A.Limitation in respect of certain assessments or re-assessments ordered: Notwithstanding anything in Sections 14 and 20 where an assessment, re-assessment, rectification in or revision of an assessment is made in respect of an assessee or any person, in pursuance or in consequence of or to give effect to any finding or direction contained in an order under Section 19, Section 20, Section 21, Section 22 or Section 23 or in an order of any court in a proceeding, otherwise than by way of appeal or revision under this Act, such assessment, re-assessment, rectification in or revision of an assessment shall be made within three years from the date of receipt of such order by the assessing or revising authority as the case may be.) NOTE: Inserted by Act 49 of 1976, w.e.f.1.9.1976.