Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Government can publish taxpayer names and details in tax cases under Section 287 for public interest and deterrence</h1> The Income Tax Bill 2025's Clause 512 and the Income-tax Act 1961's Section 287 both authorize the Central Government to publish names and particulars of assessees involved in tax proceedings or prosecutions when deemed necessary for public interest. The provisions serve as deterrents against tax evasion and enhance transparency. Key features include broad discretionary power to publish assessee information, safeguards preventing publication of penalty cases until appeal processes are exhausted, and extension of publication to associated persons like partners and directors when circumstances justify. The 2025 Bill modernizes language and updates cross-references while maintaining substantive continuity with the 1961 Act. Both provisions balance transparency objectives with procedural protections, though the broad discretionary nature raises concerns about potential arbitrary application and privacy rights. The legislation aims to strengthen tax compliance through reputational consequences beyond monetary penalties.
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