https://www.taxtmi.com/caselaws?id=285021 A procedural defect under Section 100(1)(c) arises only where the error affects the merits, not merely because every ground in the memorandum of appeal is not separately discussed. A court is presumed to have considered the points actually urged before it, and that presumption can be rebutted only by material showing the contention was in fact argued. In the absence of an affidavit or other evidence demonstrating that the alleged settlement plea was pressed before the first appellate court, the mere inclusion of that ground in the memorandum did not establish procedural failure. The alleged omission therefore did not amount to a substantial error or defect in procedure. en-us Tue, 13 Dec 1966 00:00:00 +0530 Sat, 21 Dec 2019 18:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285021 A procedural defect under Section 100(1)(c) arises only where the error affects the merits, not merely because every ground in the memorandum of appeal is not separately discussed. A court is presumed to have considered the points actually urged before it, and that presumption can be rebutted only by material showing the contention was in fact argued. In the absence of an affidavit or other evidence demonstrating that the alleged settlement plea was pressed before the first appellate court, the mere inclusion of that ground in the memorandum did not establish procedural failure. The alleged omission therefore did not amount to a substantial error or defect in procedure. Case-Laws Indian Laws Tue, 13 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285021