Provisional attachment to protect revenue permits written orders to attach taxpayer property including bank accounts during proceedings. The Commissioner may, during the pendency of specified recovery or investigative proceedings, by written order provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner to protect Government revenue; such provisional attachment ceases to have effect after one year from the date of the order.
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 to protect revenue permits written orders to attach taxpayer property including bank accounts during proceedings.
The Commissioner may, during the pendency of specified recovery or investigative proceedings, by written order provisionally attach any property of the taxable person, including bank accounts, in the prescribed manner to protect Government revenue; such provisional attachment ceases to have effect after one year from the date of the order.
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