https://www.taxtmi.com/acts?id=11954 Where the Assessing Officer, with prior written approval of the Chief Commissioner or Commissioner, considers it necessary to protect revenue, he may order a provisional attachment of any property of the assessee in the manner provided in the Fifth Schedule. Such an order ceases after six months, but the Chief Commissioner or Commissioner may, for reasons recorded in writing, extend the period; cumulative extensions cannot exceed a total of two years. en-us Fri, 17 Sep 2010 12:14:33 +0530 Fri, 17 Sep 2010 12:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11954 Where the Assessing Officer, with prior written approval of the Chief Commissioner or Commissioner, considers it necessary to protect revenue, he may order a provisional attachment of any property of the assessee in the manner provided in the Fifth Schedule. Such an order ceases after six months, but the Chief Commissioner or Commissioner may, for reasons recorded in writing, extend the period; cumulative extensions cannot exceed a total of two years. Act-Rules Bills Fri, 17 Sep 2010 12:14:33 +0530 https://www.taxtmi.com/acts?id=11954