AO is “Prescribed Income Tax Authority” to issue Notices u/s 143(2) and 142(1): Delhi HC

The Calcutta High Court ordered the post-mortem of a child rape victim at AIIMS and directed that charges under the Protection of Children from Sexual Offences (POCSO) Act be included in the case. The court intervened after concerns arose regarding the handling of the investigation and the potential bias of local authorities. The High Court's decision to have the post-mortem conducted at AIIMS reflects a desire to ensure transparency and thoroughness in the case, ensuring that the victim’s family receives justice. The inclusion of POCSO charges further strengthens the legal framework for addressing such heinous crimes.