As per Section 227, if, upon consideration of the record of the case and the documents submitted therewith, and after hearing the submissions of the accused and the prosecution on this behalf, the Judge considers that there is not sufficient ground for proceeding against the accused, he shall discharge the accused and record his reasons for so doing.

If after evaluating the evidence given by the prosecution, the judge considers that there is no evidence that the accused has committed the offence, the judge acquits the accused person under Section 232.

Key Differences between Acquittal and Discharge
After hearing both sides, and verifying all the evidence, if the judge is of the view that there is not sufficient evidence against the accused, the basis of which the case may proceed further
In such a case, he/she gives the order for discharge and records the reasons for such order. Whereas, an order for acquittal is given by the court when it reaches the conclusion that there is no strong evidence against the accused that can prove the commission of the offence by him.

Acquittal is a verdict in the criminal case that the accused is not guilty of the offence. On the other hand, discharge is an order given by the Magistrate that there are not enough grounds to lead the proceedings further against the accused.

Discharge of the accused takes place, prior to the framing of charges. On the other hand, acquittal takes place after the charges are framed against the accused.

In case of discharge, fresh proceedings can be started if strong and material evidence is found. In contrast, acquittal restrains the second trial regarding the same offence or a different offence, considering the same facts.