THE STATE OF ANDHRA PRADESH vs THADI NARAYANA

The Supreme Court held that under Section 423(1)(b) of the Code of Criminal Procedure, 1898, the High Court lacks jurisdiction to set aside an acquittal while hearing an appeal against a conviction. The Court emphasized that the powers under this section are limited to the conviction and sentence, and an order of acquittal becomes final if not challenged by the State. The judgment clarified that the expression 'alter the finding' does not encompass altering an acquittal, thus upholding the principle of finality in acquittals.