Publication of assessee information permits government to publish names and proceedings once appeal period has lapsed. Section 287 authorises the Central Government to publish names of assessees and particulars of proceedings or prosecutions under the Income-tax Act when it is necessary or expedient in the public interest; publication relating to any penalty is barred until the time for filing an appeal has expired without an appeal or until any filed appeal has been disposed of. In firms or associations, names of partners, directors or other officials may likewise be published where circumstances justify it.