https://www.taxtmi.com/caselaws?id=798276 Leave to appeal against an acquittal may be granted where the challenge raises a prima facie case or arguable points requiring scrutiny of the record and reappreciation of evidence. At the leave stage, the appellate forum should not undertake a minute evaluation of evidence or decide whether the acquittal must ultimately be reversed; the double presumption of innocence alone does not bar leave where deeper review is warranted. For limitation under Section 419(5) of the Bharatiya Nagarik Suraksha Sanhita, time spent preparing and delivering a certified copy is excluded; exclusion brought the effective filing period within 180 days, so no delay condonation was required. en-us Wed, 02 Sep 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798276 Leave to appeal against an acquittal may be granted where the challenge raises a prima facie case or arguable points requiring scrutiny of the record and reappreciation of evidence. At the leave stage, the appellate forum should not undertake a minute evaluation of evidence or decide whether the acquittal must ultimately be reversed; the double presumption of innocence alone does not bar leave where deeper review is warranted. For limitation under Section 419(5) of the Bharatiya Nagarik Suraksha Sanhita, time spent preparing and delivering a certified copy is excluded; exclusion brought the effective filing period within 180 days, so no delay condonation was required. Case-Laws SEBI Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798276