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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Assessing Officer Can Provisionally Attach Property During Tax Proceedings, Approval Required, Max Duration Two Years Per Fifth Schedule.</h1> During ongoing tax assessment proceedings, if the Assessing Officer believes it is necessary to protect revenue interests, they may provisionally attach the assessee's property, with prior approval from the Chief Commissioner or Commissioner. This attachment is executed as per the Fifth Schedule and initially lasts for six months. The Chief Commissioner or Commissioner can extend this period, but not beyond a total of two years, with reasons documented in writing.
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