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Publication of assessee penalties: only individual penalties exceeding the per assessment year threshold require Gazette and newspaper disclosure. Publication in the Gazette and important local newspapers is required only for penalties which individually meet or exceed the prescribed monetary threshold for a particular assessment year; multiple penalties across assessment years must not be aggregated to determine publication eligibility, and where multiple assessment-year penalties occur in a financial year, only those individual penalties exceeding the threshold are to be published.
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 assessee penalties: only individual penalties exceeding the per assessment year threshold require Gazette and newspaper disclosure.
Publication in the Gazette and important local newspapers is required only for penalties which individually meet or exceed the prescribed monetary threshold for a particular assessment year; multiple penalties across assessment years must not be aggregated to determine publication eligibility, and where multiple assessment-year penalties occur in a financial year, only those individual penalties exceeding the threshold are to be published.
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