Provisional attachment protects government revenue during tax proceedings by permitting written orders to attach taxpayer property. The Commissioner may, by written order, provisionally attach any property, including bank accounts, of a taxable person during specified pending tax proceedings when he opines such attachment is necessary to protect government revenue, and every such provisional attachment ceases to have effect after the expiry of the prescribed 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 during tax proceedings by permitting written orders to attach taxpayer property.
The Commissioner may, by written order, provisionally attach any property, including bank accounts, of a taxable person during specified pending tax proceedings when he opines such attachment is necessary to protect government revenue, and every such provisional attachment ceases to have effect after the expiry of the prescribed period from the date of the order.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.