https://www.taxtmi.com/caselaws?id=799749 Section 110(5) limits provisional attachment of a bank account to six months, with a further extension of no more than six months where written reasons are recorded and prior communication is given. The maximum attachment period is therefore twelve months. Issuance of a show-cause notice and pending adjudication under Section 124 do not create an independent power to extend or revive the attachment after that limit expires. Continued freezing beyond the statutory period is unauthorised, requiring defreezing of the bank account. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799749 Section 110(5) limits provisional attachment of a bank account to six months, with a further extension of no more than six months where written reasons are recorded and prior communication is given. The maximum attachment period is therefore twelve months. Issuance of a show-cause notice and pending adjudication under Section 124 do not create an independent power to extend or revive the attachment after that limit expires. Continued freezing beyond the statutory period is unauthorised, requiring defreezing of the bank account. Case-Laws Customs Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799749