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<h1>High Court Appeals Under Section 260A Require Two Judges; Final Orders Not Recallable in Non-Exparte Cases.</h1> Appeals filed under Section 260A of the Income Tax Act before the High Court must be heard by a bench of at least two judges. The decision is based on the majority opinion of the judges. If there is no majority, the differing legal point is referred to additional judges for resolution. The High Court's judgment in such appeals must be implemented by the Assessing Officer using a certified copy. The High Court can recall its order if justified, but it cannot recall a final order in a non-exparte income tax appeal under Order XLI Rule 21 of the Civil Procedure Code, 1908.