Publication of information respecting assessees in certain cases

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..... ting 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 until the time for presenting an appeal 6 [ to the Joint Commissioner (Appeals) or to the Commissioner (Ap .....

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..... ner (Appeals) or, as the case may be, the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier, Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 and or, as the case may be, the was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 5. Inserted by the Finance (No. 2) .....

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