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    <title>2006 (3) TMI 792 - Supreme Court</title>
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    <description>A first appellate judgment is not vitiated merely because it does not separately frame points for determination under Order 41 Rule 31 of the Code of Civil Procedure, 1908, if the judgment as a whole shows substantial compliance. The controlling test is whether the appellate court has consciously considered the controversy, independently appraised the evidence, and given reasons sufficient to disclose the basis of the decision for further review. Where the reasoning can be gathered from the judgment as a whole, and the court has effectively addressed the material and the trial court&#039;s findings, separate framing of points is not indispensable. An affirming appellate court may express general agreement with the trial court&#039;s reasons without restating the entire evidence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=284493</link>
      <description>A first appellate judgment is not vitiated merely because it does not separately frame points for determination under Order 41 Rule 31 of the Code of Civil Procedure, 1908, if the judgment as a whole shows substantial compliance. The controlling test is whether the appellate court has consciously considered the controversy, independently appraised the evidence, and given reasons sufficient to disclose the basis of the decision for further review. Where the reasoning can be gathered from the judgment as a whole, and the court has effectively addressed the material and the trial court&#039;s findings, separate framing of points is not indispensable. An affirming appellate court may express general agreement with the trial court&#039;s reasons without restating the entire evidence.</description>
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