Multi judge High Court bench requirement ensures appeals follow majority opinion and law is referred where judges differ. Appeals under section 260A to the High Court must be heard by a bench of not less than two Judges and decided by their or the majority opinion; if no majority exists, the differing Judges shall state the point of law, which will be reheard and decided by a majority of Judges who have heard the case. A certified copy of the High Court judgment enables the Assessing Officer to give effect to the order; the High Court may recall its order for sufficient cause, and it lacks jurisdiction under Order XLI Rule 21 CPC to recall a non ex parte final income tax appeal order.