Provisional attachment powers allow tax officers to secure revenue interests, subject to approvals and strict time limits. Where the Assessing Officer, with prior written approval of the Chief Commissioner or Commissioner, considers it necessary to protect revenue, he may order a provisional attachment of any property of the assessee in the manner provided in the Fifth Schedule. Such an order ceases after six months, but the Chief Commissioner or Commissioner may, for reasons recorded in writing, extend the period; cumulative extensions cannot exceed a total of two years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional attachment powers allow tax officers to secure revenue interests, subject to approvals and strict time limits.
Where the Assessing Officer, with prior written approval of the Chief Commissioner or Commissioner, considers it necessary to protect revenue, he may order a provisional attachment of any property of the assessee in the manner provided in the Fifth Schedule. Such an order ceases after six months, but the Chief Commissioner or Commissioner may, for reasons recorded in writing, extend the period; cumulative extensions cannot exceed a total of two years.
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