Publication of taxpayer information permitted when necessary in public interest but restricted until appeal rights lapse Section 159 authorises the Commissioner or an authorised officer to publish the name of any person and particulars of proceedings or prosecutions under the Act when deemed necessary or expedient in the public interest, in a manner the officer considers fit. For firms, companies or associations, partners, directors and other specified officials or members may also be published if justified by the circumstances. Publication relating to any penalty is barred until the appeal period has expired without an appeal or until any appeal presented is 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 permitted when necessary in public interest but restricted until appeal rights lapse
Section 159 authorises the Commissioner or an authorised officer to publish the name of any person and particulars of proceedings or prosecutions under the Act when deemed necessary or expedient in the public interest, in a manner the officer considers fit. For firms, companies or associations, partners, directors and other specified officials or members may also be published if justified by the circumstances. Publication relating to any penalty is barred until the appeal period has expired without an appeal or until any appeal presented is disposed of.
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