https://www.taxtmi.com/caselaws?id=255776 Interference with an acquittal in leave to appeal proceedings is warranted only for very substantial and compelling reasons, such as a plainly wrong factual finding, misreading of material evidence, or grave illegality; where the trial court has taken a reasonable view, the acquittal should stand. The commentary also notes that criminal proceedings for offences punishable with up to six months' imprisonment are subject to a one-year limitation for cognizance, and that this statutory bar is mandatory. On the stated facts, the acquittal was not disturbed and the prosecution was treated as barred by limitation. en-us Mon, 10 Nov 2014 00:00:00 +0530 Sat, 24 Jan 2015 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255776 Interference with an acquittal in leave to appeal proceedings is warranted only for very substantial and compelling reasons, such as a plainly wrong factual finding, misreading of material evidence, or grave illegality; where the trial court has taken a reasonable view, the acquittal should stand. The commentary also notes that criminal proceedings for offences punishable with up to six months' imprisonment are subject to a one-year limitation for cognizance, and that this statutory bar is mandatory. On the stated facts, the acquittal was not disturbed and the prosecution was treated as barred by limitation. Case-Laws Income Tax Mon, 10 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255776