Provisional attachment powers allow temporary seizure of applicant property during Settlement Commission proceedings to protect revenue. Section 22DD authorises the Settlement Commission to provisionally attach any property of an applicant during pending proceedings to protect revenue, using the procedure in the Income-tax Act Second Schedule as applied by section 32; existing provisional attachments under section 34C continue for their original period or, if an order is made after that period, subsection (2) governs the order. Provisional attachments expire after six months but may be extended in writing, subject to a total extension cap of two years.
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 powers allow temporary seizure of applicant property during Settlement Commission proceedings to protect revenue.
Section 22DD authorises the Settlement Commission to provisionally attach any property of an applicant during pending proceedings to protect revenue, using the procedure in the Income-tax Act Second Schedule as applied by section 32; existing provisional attachments under section 34C continue for their original period or, if an order is made after that period, subsection (2) governs the order. Provisional attachments expire after six months but may be extended in writing, subject to a total extension cap of two years.
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