Clarification regarding approval for attachment of movable or immovable property by AO

Clarification regarding approval for attachment of movable or immovable property by AO

F.No. 275129/2020-IT(B) Government ofIndia Ministry of Finance Department of Revenue Central Board of Direct Taxes *********

North Block, New Delhi Dated, 19th January, 2021

Office Memorandum

Subject: Clarification regarding approval for attachment provided in the Order dated 19th October, 2020 issued under section 119 ofthe Income-tax Act, 1961 -reg- Reference is made to Board's Order u/s 119 of the Income-tax Act, 1961 issued vide F.No. 275/2912020-(lT(B) dated 19th October, 2020 (copy enclosed) wherein, at Para 2 the provision of approval for attachment of movable or immovable property by Assessing Officer (AO) or Tax Recovery Officers (TRO) is mentioned. In this regard, the undersigned is directed to clarify that the prior approval of Pr. CIT/Pr. DIT/CIT/DIT concerned shall be required for requisition u/s 226(2) and issuance of notice u/s 226(3) of the Income-tax Act, 1961.

(Mahesh Kumar) Director (IT-Budget), CBDT