Does an acquittal that the prosecution does not challenge in appeal confer its benefit on the accused even if the acquittal was erroneous?

Paragraph 2The issue turns on a narrow compass as to whether the conviction of the appellant under Section 13(1)(d) of the Prevention of Corruption Act, 1988 (P.C Act) read with Section 120B of the Indian Penal Code, 1860 (IPC) can be sustained, when there is a clear finding of no pecuniary advantage having been obtained by them. A clear error committed by the High Court, while acquitting the accused under the various provisions including Section 420 under the IPC, but not challenged by the CBI in which event the benefit necessarily has to inure to the accused.

Paragraph 6Without a pecuniary advantage, there could be no conviction under Section 13(1)(d), which the High Court has categorically found, does not exist in the present case. In fact, the evidence could have been read otherwise, to attract the provisions under the IPC; if not all of that charged, at least Sections 420 & 477A, which the High Court failed to do. The CBI too failed to challenge the erroneous order passed by the High Court. The offence alleged is of the year 1993 and as submitted by the learned Senior Counsel appearing for the appellant, if there was no pecuniary advantage obtained, the department could have initiated disciplinary proceedings and even quantified the loss, which was not done.