https://www.taxtmi.com/article/detailed?id=1486 Publication of taxpayers' names as defaulters must be approached cautiously: assessment-stage demands should not be accepted at face value, and authorities must consider taxes already paid, appellate outcomes and pending appeals. Before any disclosure, issue a show cause notice, permit reasoned representations, verify payments and vacated demands, and decide each case on merit. Recovery decisions should separate paid taxes, issues decided for the taxpayer, pending appeals, prima facie allowable new issues and other new issues, and may apply a proportionate recovery policy while avoiding publication where substantial voluntary tax has been paid. en-us Sat, 29 Oct 2011 18:11:43 +0530 Sat, 29 Oct 2011 18:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1486 Publication of taxpayers' names as defaulters must be approached cautiously: assessment-stage demands should not be accepted at face value, and authorities must consider taxes already paid, appellate outcomes and pending appeals. Before any disclosure, issue a show cause notice, permit reasoned representations, verify payments and vacated demands, and decide each case on merit. Recovery decisions should separate paid taxes, issues decided for the taxpayer, pending appeals, prima facie allowable new issues and other new issues, and may apply a proportionate recovery policy while avoiding publication where substantial voluntary tax has been paid. Articles Income Tax Sat, 29 Oct 2011 18:11:43 +0530 https://www.taxtmi.com/article/detailed?id=1486