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CMA Final · Direct Tax Laws and International Taxation · Penalties and Prosecutions

Under the Income-tax Act, 2025, the Central Government proposes to publish the name of an assessee against whom a penalty has been imposed. When may such publication be made?

Publication for a penalty is permitted only after the appeal time has expired without any appeal being filed, or, where an appeal is filed, after it is disposed of. Public interest alone does not allow immediate publication, and recovery of the penalty is not required.

  1. AImmediately after the penalty order is passed, if the Government considers publication to be in public interest
  2. BOnly after the time for filing an appeal has expired with no appeal filed, or, if an appeal is filed, after it has been disposed ofCorrect
  3. COnly after the penalty amount has been fully recovered from the assessee
  4. DOnly after the Principal Commissioner has issued a notice of demand for the penalty

Explanation

Section 512(2) bars publication for a penalty until the appeal period under section 356 or 357 has lapsed without an appeal, or the appeal filed has been disposed of. Publishing straight after the order ignores this bar. Recovery of the penalty is not a condition.

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