Provisional attachment to protect revenue in certain cases

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..... sessing Officer] is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, he may, with the previous approval of the 3 [Chief Commissioner or Commission er], by order in writing, attach provisionally any property belonging to the assessee in the manner provided in the Second Schedule to the Income-tax Act as made applicable to this Act by sectio .....

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..... on for settlement under section 22C is made, the period commencing from the date on which such application is made and ending with the date on which an order under sub-section (1) of section 22D is made shall be excluded from the period specified in the preceding proviso.] --------------------- Notes:- 1. Inserted vide Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. .....

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