Publication of taxpayer information may be authorised in public interest after appeal avenues are exhausted. The provision empowers the Central Government to publish names of assessees and particulars of proceedings or prosecutions in the public interest, permitting disclosure of connected persons where justified, and bars publication concerning penalties until the statutory appeal period has expired without an appeal or any filed 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 may be authorised in public interest after appeal avenues are exhausted.
The provision empowers the Central Government to publish names of assessees and particulars of proceedings or prosecutions in the public interest, permitting disclosure of connected persons where justified, and bars publication concerning penalties until the statutory appeal period has expired without an appeal or any filed appeal has been disposed of.
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