Publication of information respecting assessees in certain cases

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.... Commissioner (Appeals)] has expired without an appeal having been presented or the appeal, if presented, has been disposed of.] Explanation.-In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, the circumstances of the case justify it.]     *************** NOTES:- 1. Substituted vide Section 45 of the Finance Act, 1964 w.e.f. 01-04-1964 before it was read as,  "287. Publication of information respecting penalties in certain cases.-(1) The Central Government s....

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....ion 246 or under clause (b) of sub-section (1) of section 253 against the order imposing the penalty, until the appeal is disposed of by the Appellate Assistant Commissioner, or, in the case of an appeal filed under clause (b) of sub-section (1) of section 253, by the Appellate Tribunal; (ii) in the case of an assessee mentioned in clause (b) of sub-section (1) or clause (c) of sub-section (2), until the time for appealing has expired without an appeal having been presented, or the appeal, if presented, has been disposed of. (4) Notwithstanding anything contained in this section, the Central Government may refrain from publishing the name of any person if it is satisfied that in the interests of revenue it is necessary so to do, and whe....