76[Publication of information respecting assessees.
42A. (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 77[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.]
78[(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 79[Deputy Commissioner (Appeals)] 80[or, as the case may be, the
Commissioner (Appeals)] has expired without an appeal having been presented or
the appeal, if presented, has been disposed of.]
81[Explanation.—In the case of a company, the
names of the directors, secretaries and treasurers, or managers of the company,
may also be published if, in the opinion of the Central Government, the
circumstances of the case justify it.]