https://www.taxtmi.com/caselaws?id=168235 An appellate decree is not rendered a nullity merely because the suit was allegedly misvalued and the appeal, on correct valuation, would have lain to a different forum. Objections based on over-valuation or under-valuation are governed exclusively by section 11 of the Suits Valuation Act, which prevents reversal unless the valuation error has prejudicially affected the disposal of the case on the merits. Prejudice requires a real failure of justice attributable to the valuation mistake, not just a different appellate forum or an error in factual findings. On the stated facts, no such prejudice was shown. en-us Wed, 14 Apr 1954 00:00:00 +0530 Fri, 08 May 2026 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168235 An appellate decree is not rendered a nullity merely because the suit was allegedly misvalued and the appeal, on correct valuation, would have lain to a different forum. Objections based on over-valuation or under-valuation are governed exclusively by section 11 of the Suits Valuation Act, which prevents reversal unless the valuation error has prejudicially affected the disposal of the case on the merits. Prejudice requires a real failure of justice attributable to the valuation mistake, not just a different appellate forum or an error in factual findings. On the stated facts, no such prejudice was shown. Case-Laws Indian Laws Wed, 14 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168235