Publication of information respecting assessees

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Full Text of the Document

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....s Act in respect of such assessees, it may cause to be published such names and particulars in such manner as it thinks fit.] 3[(2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the 4[Deputy Commissioner (Appeals)] 5[or, as the case may be, the Commissioner (Appeals)] has expired without an appeal havi....