Provisional attachment may be ordered to protect revenue during tax proceedings and lapses after a statutory period. The Commissioner may order a provisional attachment of any property, including bank accounts, belonging to a taxable person during the pendency of specified tax proceedings to protect Government revenue, to be effected in the prescribed manner; each provisional attachment ceases to have effect after the statutory time limit from the date of the order.
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Provisions expressly mentioned in the judgment/order text.
Provisional attachment may be ordered to protect revenue during tax proceedings and lapses after a statutory period.
The Commissioner may order a provisional attachment of any property, including bank accounts, belonging to a taxable person during the pendency of specified tax proceedings to protect Government revenue, to be effected in the prescribed manner; each provisional attachment ceases to have effect after the statutory time limit from the date of the order.
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