TMI BlogAttachment orders - Fixed deposit attached - Section 281-B(1) - Before the order of provisional...Attachment orders - Fixed deposit attached - Section 281-B(1) - Before the order of provisional attachment, the Commissioner must form an opinion on the basis of the tangible material available for attachment that the assessee is not likely to fulfill the demand payment of tax and it is therefore necessary to do so for the purpose of protecting the interest of the Government revenue. In addition to the aforesaid mandatory requirements, before passing the provisional attachment order, it is also ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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