https://www.taxtmi.com/caselaws?id=470042 Second appeals may be entertained only after the High Court is satisfied that a substantial question of law arises. The memorandum must precisely state that question, the High Court must formulate it after recording its satisfaction, and the appeal must be heard on the formulated question while allowing the respondent to challenge whether it exists. Mere reference to memorandum grounds, without formulation and adjudication of a substantial question of law, is insufficient, particularly where concurrent findings are reversed. Non-compliance with these mandatory requirements invalidates the prescribed process for hearing and determining a second appeal. en-us Thu, 10 Dec 2009 00:00:00 +0530 Tue, 14 Jul 2026 14:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470042 Second appeals may be entertained only after the High Court is satisfied that a substantial question of law arises. The memorandum must precisely state that question, the High Court must formulate it after recording its satisfaction, and the appeal must be heard on the formulated question while allowing the respondent to challenge whether it exists. Mere reference to memorandum grounds, without formulation and adjudication of a substantial question of law, is insufficient, particularly where concurrent findings are reversed. Non-compliance with these mandatory requirements invalidates the prescribed process for hearing and determining a second appeal. Case-Laws Indian Laws Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470042