https://www.taxtmi.com/caselaws?id=287433 Sanction for prosecution is invalid unless the prosecution proves that the competent authority considered the material facts constituting the alleged offence; a bare sanction letter is insufficient where no reliable extraneous evidence shows those facts were placed before the authority. In an appeal against acquittal, the appellate court may reappraise evidence but must give due weight to the trial court's assessment of credibility, the presumption of innocence, and the benefit of doubt. Applying these principles, the High Court's interference with the acquittal was held unsustainable, the conviction was set aside, and the acquittal restored. en-us Fri, 07 May 1954 00:00:00 +0530 Tue, 14 Apr 2020 16:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287433 Sanction for prosecution is invalid unless the prosecution proves that the competent authority considered the material facts constituting the alleged offence; a bare sanction letter is insufficient where no reliable extraneous evidence shows those facts were placed before the authority. In an appeal against acquittal, the appellate court may reappraise evidence but must give due weight to the trial court's assessment of credibility, the presumption of innocence, and the benefit of doubt. Applying these principles, the High Court's interference with the acquittal was held unsustainable, the conviction was set aside, and the acquittal restored. Case-Laws Indian Laws Fri, 07 May 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287433