Publication of tax penalties barred until appellate remedy period lapses or any appeal is finally disposed of. The amendment expands section 287(1) to include 'prosecutions' alongside 'proceedings' and replaces subsection (2) to provide that no publication relating to any penalty shall be made until the time for presenting an appeal to the Appellate Assistant Commissioner has expired without an appeal or, where an appeal is presented, until that 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 tax penalties barred until appellate remedy period lapses or any appeal is finally disposed of.
The amendment expands section 287(1) to include "prosecutions" alongside "proceedings" and replaces subsection (2) to provide that no publication relating to any penalty shall be made until the time for presenting an appeal to the Appellate Assistant Commissioner has expired without an appeal or, where an appeal is presented, until that appeal has been disposed of.
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