Provisional attachment can secure government revenue during tax proceedings; property and bank accounts may be frozen. The Commissioner may, by written order during the pendency of specified assessment, inquiry or recovery proceedings, provisionally attach any property of the taxable person, including bank accounts, to protect the interest of the Government revenue; every such provisional attachment ceases to have effect after the expiry of a period of 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 can secure government revenue during tax proceedings; property and bank accounts may be frozen.
The Commissioner may, by written order during the pendency of specified assessment, inquiry or recovery proceedings, provisionally attach any property of the taxable person, including bank accounts, to protect the interest of the Government revenue; every such provisional attachment ceases to have effect after the expiry of a period of one year from the date of the order.
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