Publication of taxpayer information permits disclosure in the public interest, subject to appeal-related limits on penalty disclosures. The Commissioner or an authorised officer may, if necessary or expedient in the public interest, publish the name of a person and particulars relating to proceedings or prosecution under the Act in such manner as deemed fit; publication relating to a penalty is deferred until the appeal period has expired without an appeal or any appeal has been disposed of, and associated individuals (partners, directors, managing agents, officers or members) may also be published where circumstances justify it.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Publication of taxpayer information permits disclosure in the public interest, subject to appeal-related limits on penalty disclosures.
The Commissioner or an authorised officer may, if necessary or expedient in the public interest, publish the name of a person and particulars relating to proceedings or prosecution under the Act in such manner as deemed fit; publication relating to a penalty is deferred until the appeal period has expired without an appeal or any appeal has been disposed of, and associated individuals (partners, directors, managing agents, officers or members) may also be published where circumstances justify it.
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