https://www.taxtmi.com/caselaws?id=470042 A second appeal may be entertained only after the High Court is satisfied that a substantial question of law arises. The question must be precisely stated in the memorandum, formally formulated by the High Court after recording the required satisfaction, and used as the basis for hearing the appeal. The respondent must also be allowed to contest whether such a question exists. Merely referring to memorandum grounds without formulation and adjudication of the substantial question does not meet these mandatory requirements, especially where concurrent findings are reversed. The notes therefore identify non-compliance with the governing second-appeal procedure. 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 A second appeal may be entertained only after the High Court is satisfied that a substantial question of law arises. The question must be precisely stated in the memorandum, formally formulated by the High Court after recording the required satisfaction, and used as the basis for hearing the appeal. The respondent must also be allowed to contest whether such a question exists. Merely referring to memorandum grounds without formulation and adjudication of the substantial question does not meet these mandatory requirements, especially where concurrent findings are reversed. The notes therefore identify non-compliance with the governing second-appeal procedure. Case-Laws Indian Laws Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470042