There is no embargo on the appellate court reviewing the evidence upon which an order of acquittal is based. The High Court in appeal has full power under Section 417 of the Code of Criminal Procedure to review the evidence on which the order of acquittal was founded and to reach the conclusion that, upon the evidence, the order of acquittal should be reversed.

The power to interfere with the order of acquittal is equal to the power to interfere with the order of conviction and can be exercised for substantial and compelling reasons, or it may be said, for sufficient and cogent reasons, or for strong reasons. The power of the High Court while hearing an appeal against an acquittal is as wide and comprehensive as in an appeal against conviction, and it has full power to reappreciate the entire evidence.

However, if two views on the evidence are reasonably possible, one supporting the acquittal and the other indicating conviction, then the High Court would not be justified in interfering with the acquittal merely because it feels that, sitting as a trial court, it would have taken the other view.

The appellate court can review the evidence and interfere with the order of acquittal only if the approach of the court below was vitiated by some manifest illegality or the decision was perverse and the said court committed a manifest error of law and ignored the material evidence on record.