Provisional attachment under Section 281B preserves revenue by allowing temporary attachment during assessment, subject to prior commissioner approval. Section 281B permits an Assessing Officer, with prior approval of the Chief Commissioner/Commissioner, to issue a written order for provisional attachment of an assessee's property during pendency of assessment or reassessment proceedings to protect revenue. Attachments are valid for six months and may be extended by the Chief Commissioner/Commissioner for up to two years; the procedure follows the Second Schedule. The Board directs Assessing Officers to use this measure in suitable cases and to notify officers in their regions.
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 under Section 281B preserves revenue by allowing temporary attachment during assessment, subject to prior commissioner approval.
Section 281B permits an Assessing Officer, with prior approval of the Chief Commissioner/Commissioner, to issue a written order for provisional attachment of an assessee's property during pendency of assessment or reassessment proceedings to protect revenue. Attachments are valid for six months and may be extended by the Chief Commissioner/Commissioner for up to two years; the procedure follows the Second Schedule. The Board directs Assessing Officers to use this measure in suitable cases and to notify officers in their regions.
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