Whether the court can acquit an accused if police has not got statement of witness recorded as per S 164 of CRPC?

[Educator]

Non-examination of the statement Under Section 164 Code of Criminal Procedure also has no relevance or bearing to the findings and conclusions arrived at by the courts below. It was for the Investigating Officer to have got the statement Under Section 164 Code of Criminal Procedure recorded. If he did not think it necessary in his wisdom, it cannot have any bearing on the testimony of PW-1 and