https://www.taxtmi.com/acts?id=6427 Provisional attachment permits the Assessing Officer, with prior approval of the Chief Commissioner or Commissioner, to attach any property of the assessee during pending assessment or reassessment proceedings in the manner provided by the applied Second Schedule. Such attachment ceases after six months but may be extended by the Chief Commissioner or Commissioner for stated reasons, subject to a maximum total extension of two years; time during which a settlement application is pending is excluded from the extension period calculation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 13 Sep 2012 14:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6427 Provisional attachment permits the Assessing Officer, with prior approval of the Chief Commissioner or Commissioner, to attach any property of the assessee during pending assessment or reassessment proceedings in the manner provided by the applied Second Schedule. Such attachment ceases after six months but may be extended by the Chief Commissioner or Commissioner for stated reasons, subject to a maximum total extension of two years; time during which a settlement application is pending is excluded from the extension period calculation. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6427