Publication of taxpayer information permitted where public interest justifies disclosure, subject to appeal safeguards and limited corporate naming. The Commissioner or an authorised officer may publish a person's name and particulars related to proceedings or prosecution under the Act when necessary or expedient in the public interest; naming of partners, directors or other responsible persons in firms, companies or associations is allowed if circumstances justify. Publication concerning penalties is barred until the period for filing an appeal has expired without an appeal or any presented appeal has been disposed of.
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 permitted where public interest justifies disclosure, subject to appeal safeguards and limited corporate naming.
The Commissioner or an authorised officer may publish a person's name and particulars related to proceedings or prosecution under the Act when necessary or expedient in the public interest; naming of partners, directors or other responsible persons in firms, companies or associations is allowed if circumstances justify. Publication concerning penalties is barred until the period for filing an appeal has expired without an appeal or any presented appeal has been disposed of.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
