Publication of Information [Section 287] :

The Central Government is empowered to publish the name and address of any assessee and other particular relating to them, if it considers it necessary or expedient in the public interest to do so. But no such publication relating to any penalty or prosecution shall be made until the time for presenting appeal to the Commissioner (Appeals) has expired without an appeal having been presented or until the appeal, if presented, has been disposed of. In the case of a firm, company or other association of persons the names of the partners of the firm, directors or manager of the company or members of the associations, as the case may be may also be published if, in the opinion of the Central Government, the circumstances of the case justify the same.