LOGENDRANATH JHA & OTHERS vs SHRI POLAILAL BISWAS.

The Supreme Court held that under Section 439(4) of the Criminal Procedure Code, the High Court lacks the authority to convert an acquittal into a conviction. The Court clarified that while the High Court can exercise powers of appeal, it cannot re-evaluate evidence to reverse factual findings unless there is a legal error. The Court ultimately set aside the High Court's order for retrial, emphasizing the limitations on revising acquittals without legal grounds.