https://www.taxtmi.com/circulars?id=8386 Assessing Officers must, when creating large tax demands likely to be difficult to recover, enquire into and identify assessee assets and place sufficient assets under provisional attachment before completing assessment; if provisional attachment cannot continue post-assessment the same assets should be considered for attachment under post-assessment recovery provisions. Officers must record efforts and details in an Office Note, DDIT(Inv.)/ADIT(Inv.) should identify attachable properties in Appraisal Reports for search-and-seizure cases, and failures to follow these procedures attract accountability. en-us Thu, 02 Sep 2004 00:00:00 +0530 Fri, 03 Dec 2010 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8386 Assessing Officers must, when creating large tax demands likely to be difficult to recover, enquire into and identify assessee assets and place sufficient assets under provisional attachment before completing assessment; if provisional attachment cannot continue post-assessment the same assets should be considered for attachment under post-assessment recovery provisions. Officers must record efforts and details in an Office Note, DDIT(Inv.)/ADIT(Inv.) should identify attachable properties in Appraisal Reports for search-and-seizure cases, and failures to follow these procedures attract accountability. Circulars Income Tax Thu, 02 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8386