Provisional attachment period extended to allow post-assessment continuation to protect revenue under amended tax provision. The amendment to section 281B narrows the duration of provisional attachment: provisional attachment ceases after six months but may be extended by the Chief Commissioner or Commissioner up to a total of two years or until sixty days after the date of assessment or reassessment, whichever is later; the second and third provisos to sub-section (2) are omitted.
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Provisions expressly mentioned in the judgment/order text.
Provisional attachment period extended to allow post-assessment continuation to protect revenue under amended tax provision.
The amendment to section 281B narrows the duration of provisional attachment: provisional attachment ceases after six months but may be extended by the Chief Commissioner or Commissioner up to a total of two years or until sixty days after the date of assessment or reassessment, whichever is later; the second and third provisos to sub-section (2) are omitted.
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