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    <title>2009 (2) TMI 903 - Supreme Court</title>
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    <description>In an appeal against acquittal, the appellate court may reappreciate evidence, but interference is justified only for substantial and compelling reasons because acquittal strengthens the presumption of innocence. If two reasonable views are possible, the view favourable to the accused must prevail. Interference is warranted only where the acquittal is perverse, manifestly illegal, or results in miscarriage of justice. Applying these principles, no case for reversal was made out because the High Court&#039;s view was a plausible one on the evidence and did not suffer from perversity or legal error.</description>
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      <title>2009 (2) TMI 903 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=295873</link>
      <description>In an appeal against acquittal, the appellate court may reappreciate evidence, but interference is justified only for substantial and compelling reasons because acquittal strengthens the presumption of innocence. If two reasonable views are possible, the view favourable to the accused must prevail. Interference is warranted only where the acquittal is perverse, manifestly illegal, or results in miscarriage of justice. Applying these principles, no case for reversal was made out because the High Court&#039;s view was a plausible one on the evidence and did not suffer from perversity or legal error.</description>
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