"61. In this regard, we may usefully rely upon a judgment of this Court in Santosh Hazari V. Purushottam Tiwari, wherein it has been observed that while writing a judgment of reversal, an appellate court must remain conscious of two principles. Firstly, the findings of facts based on conflicting evidence arrived at by the trial court must weigh with the appellate Court, more so when the findings are based on oral evidence recorded by the same Presiding Judge who authors the judgment. If, on an appraisal of the evidence, it is found that the judgment of the trial Court suffers from a material irregularity or is based on inadmissible evidence or on conjectures and surmises, the appellate court is entitled to interfere with the findings of fact but by assigning cogent reasons for doing so. Otherwise, the findings of the trial court should not be interfered with lightly on a question of fact. Secondly, while reversing a findings of facat, it is necessary that the appellate court assigns its own reasons for doing so. This is especially so in case there are further appeals under Section 100 of the Civil Procedure Code, 1908, as the first appellate court is the final court of facts and the said findings are immune from challenge in a second appeal."
