https://www.taxtmi.com/caselaws?id=27157 Section 281B permits only provisional attachment of assets for six months, and continuation beyond that period requires a Commissioner's extension for recorded reasons. The text further states that the power must rest on a reasoned opinion formed on relevant material that attachment is necessary to protect the Revenue. Where no extension order is produced and the record does not show proper application of mind or supporting material, the attachment is unsustainable. On that basis, the provisional attachment of bank fixed deposits is described as liable to be quashed. en-us Wed, 12 Sep 1984 00:00:00 +0530 Sun, 08 May 2011 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27157 Section 281B permits only provisional attachment of assets for six months, and continuation beyond that period requires a Commissioner's extension for recorded reasons. The text further states that the power must rest on a reasoned opinion formed on relevant material that attachment is necessary to protect the Revenue. Where no extension order is produced and the record does not show proper application of mind or supporting material, the attachment is unsustainable. On that basis, the provisional attachment of bank fixed deposits is described as liable to be quashed. Case-Laws Income Tax Wed, 12 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27157