https://www.taxtmi.com/highlights?id=13719 Recovery of dues - Notice u/s 226(3) - Once the third party noticee has disputed that he owes any money or holds any money on account of the assessee, the Assessing Officer would not have any jurisdiction to proceed further against the third party. This is also abundantly clear from the language of clause (vi) of Section 226(3) of the Act. - HC en-us Mon, 05 Aug 2013 13:09:11 +0530 Mon, 05 Aug 2013 13:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13719 Recovery of dues - Notice u/s 226(3) - Once the third party noticee has disputed that he owes any money or holds any money on account of the assessee, the Assessing Officer would not have any jurisdiction to proceed further against the third party. This is also abundantly clear from the language of clause (vi) of Section 226(3) of the Act. - HC Highlights Income Tax Mon, 05 Aug 2013 13:09:11 +0530 https://www.taxtmi.com/highlights?id=13719