Publication of information allows tax authorities to publish names and particulars when public interest justifies disclosure. The Commissioner or an authorised officer may publish the name and particulars of persons involved in proceedings or prosecution under the Act if necessary in the public interest; this power may include partners, directors and other officers of firms, companies or associations where circumstances justify it. Publication relating to a penalty is deferred until the time for filing an appeal has expired without an appeal or any appeal presented 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 information allows tax authorities to publish names and particulars when public interest justifies disclosure.
The Commissioner or an authorised officer may publish the name and particulars of persons involved in proceedings or prosecution under the Act if necessary in the public interest; this power may include partners, directors and other officers of firms, companies or associations where circumstances justify it. Publication relating to a penalty is deferred until the time for filing an appeal has expired without an appeal or any appeal presented has been disposed of.
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