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You may be given permission to appeal your case when you are appealing an important point of law and your appeal has merit (a chance of success). You will not be given permission to appeal if your appeal is frivolous (not serious) or is brought to delay enforcement of the trial decision.
The Constitution of India under Article 136 vests the Supreme Court of India, the apex court of the country, with a special power to grant special leave, to appeal against any judgment or order or decree in any matter or cause, passed or made by any Court/tribunal in the territory of India.
Grounds of Appeal in order of additions made in assessment order. Separate ground for each addition must be taken. There should not be repetition of same ground in different and colourful languages. Based on the issue, opportunity of being heard or principle of natural justice can also be taken as a ground of appeal.
Keep your grounds of appeal as simple and concise as possible. You will get a chance to write a more detailed explanation of your arguments later in the court process. A question of law is usually written as a single question, asking what the court or tribunal was legally required to do or consider in your case.
A motion or application for leave is a motion filed with the court seeking permission to deviate from an established rule or procedure of the court.