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<h1>Commissioner can provisionally attach taxable person's property and bank accounts under proceedings; attachment ends automatically after one year (section 122(1A))</h1> Where proceedings under Chapters XII, XIV or XV are initiated, the Commissioner may, by written order, provisionally attach any property, including bank accounts, of the taxable person or any person specified under section 122(1A) in the prescribed manner to protect Government revenue; such provisional attachment automatically ceases to have effect one year after the date of the order.