https://www.taxtmi.com/manuals?id=3756 Provisional attachment may be ordered by the IO only with prior approval of the Approving Authority when the IO believes the property would be alienated; the attachment is time-limited from the end of the month in which the show-cause notice is issued. During this period the IO must complete inquiries, obtain evidence, consider replies, and then either revoke attachment if doubt is dispelled or, if doubt persists, refer the case to the Adjudicating Authority and continue or order attachment until adjudication, with referral to be made within the prescribed short period from the date of attachment. en-us Wed, 20 Dec 2023 12:37:00 +0530 Fri, 29 Aug 2025 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3756 Provisional attachment may be ordered by the IO only with prior approval of the Approving Authority when the IO believes the property would be alienated; the attachment is time-limited from the end of the month in which the show-cause notice is issued. During this period the IO must complete inquiries, obtain evidence, consider replies, and then either revoke attachment if doubt is dispelled or, if doubt persists, refer the case to the Adjudicating Authority and continue or order attachment until adjudication, with referral to be made within the prescribed short period from the date of attachment. Manuals Income Tax Wed, 20 Dec 2023 12:37:00 +0530 https://www.taxtmi.com/manuals?id=3756