Publication of information in tax proceedings may be ordered in public interest, but barred until appeal rights are exhausted. The Commissioner or an authorised officer may, in the public interest, publish the name of any person and particulars of proceedings or prosecutions under the Act. Publication related to any penalty is prohibited until the appeal period to the Appellate Authority has expired without an appeal or any appeal presented has been disposed of. For firms, companies or associations, the names of partners, directors, managing agents, officers or members may also be published if 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 information in tax proceedings may be ordered in public interest, but barred until appeal rights are exhausted.
The Commissioner or an authorised officer may, in the public interest, publish the name of any person and particulars of proceedings or prosecutions under the Act. Publication related to any penalty is prohibited until the appeal period to the Appellate Authority has expired without an appeal or any appeal presented has been disposed of. For firms, companies or associations, the names of partners, directors, managing agents, officers or members may also be published if circumstances justify it.
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