https://www.taxtmi.com/circulars?id=9937 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. en-us Fri, 07 Jun 1991 00:00:00 +0530 Thu, 09 Jun 2011 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9937 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. Circulars Income Tax Fri, 07 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9937