Publication of taxpayer information permits officials to disclose names and case particulars in public interest, subject to appeal limits. Section 159 empowers the Commissioner or an authorised officer to publish a person's name and particulars relating to proceedings or prosecutions under the Act when deemed necessary or expedient in the public interest. Publication concerning penalties is prohibited until the time for filing an appeal to the Appellate Authority has expired without an appeal or any appeal presented has been disposed of. The provision also permits publication of relevant individual representatives of firms, companies or associations where circumstances justify such disclosure.
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 officials to disclose names and case particulars in public interest, subject to appeal limits.
Section 159 empowers the Commissioner or an authorised officer to publish a person's name and particulars relating to proceedings or prosecutions under the Act when deemed necessary or expedient in the public interest. Publication concerning penalties is prohibited until the time for filing an appeal to the Appellate Authority has expired without an appeal or any appeal presented has been disposed of. The provision also permits publication of relevant individual representatives of firms, companies or associations where circumstances justify such disclosure.
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