https://www.taxtmi.com/caselaws?id=189582 In second appeal under Section 100 CPC, the SC reiterated that findings of fact recorded by the first appellate court cannot be disturbed merely because it did not discuss every reason given by the trial court or answer each point in detail. The first appellate court may assess the evidence independently and record its own reasons, and interference is unwarranted where the challenge is only to that appraisal of facts. The Court also held that an error in stating the burden of proof does not vitiate the judgment when both sides have led oral and documentary evidence and the decision rests on the entire record. The High Court's reversal was set aside and the first appellate decree restored. en-us Thu, 29 Apr 1999 00:00:00 +0530 Fri, 13 Jan 2017 10:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189582 In second appeal under Section 100 CPC, the SC reiterated that findings of fact recorded by the first appellate court cannot be disturbed merely because it did not discuss every reason given by the trial court or answer each point in detail. The first appellate court may assess the evidence independently and record its own reasons, and interference is unwarranted where the challenge is only to that appraisal of facts. The Court also held that an error in stating the burden of proof does not vitiate the judgment when both sides have led oral and documentary evidence and the decision rests on the entire record. The High Court's reversal was set aside and the first appellate decree restored. Case-Laws Indian Laws Thu, 29 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189582