Section 41A:
Publication of information respecting assessees.
1(1) If the Central Government is of
opinion that it is necessary or expedient in the public interest to publish the names of any assessees and
any other particulars relating to any proceedings 2
or prosecutions under this 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
Act until the time for presenting an appeal to the 4
Deputy Commissioner (Appeals) 5
or, as the case may
may be, the 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. Subs. by Act 5 of 1964, s. 52, for sections 41A and 41B (w.e.f. 1-4-1964).
2. Ins. by Act 41 of 1975, s. 121 (w.e.f. 1-10-1975).
3. Subs. by s. 121, ibid., for sub-section (2) (w.e.f. 1-10-1975).
4. Subs. by Act 4 of 1988, s. 161, for Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
5. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).