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          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.

          <h1>Publication of taxpayer information permitted where public interest justifies disclosure; penalty particulars withheld until appeal rights conclude.</h1> Section 159 authorises the Commissioner or an authorised officer to publish the name and particulars of any person in respect of proceedings or prosecutions under the Act when necessary or expedient in the public interest. Publication of particulars relating to penalties is precluded until the time for presenting an appeal has expired without an appeal or any appeal presented has been disposed of. The clause allows disclosure of partners, directors and other responsible individuals of firms, companies or associations where circumstances justify such publication.

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