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