Publication of assessee information allowed in the public interest, with penalty disclosures deferred until appeals conclude.

The Central Government may publish the name and other particulars of an assessee, participant of an unincorporated body, or specified company officers in respect of any proceeding or prosecution under the Code if considered necessary or expedient in the public interest. Publication of information relating to any penalty is deferred until the time for filing an appeal to the Commissioner (Appeals) has expired without an appeal or any preferred appeal has been disposed of.

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