https://www.taxtmi.com/caselaws?id=160120 Where a recipient of a notice under the recovery provision objects that the demanded sum is not due to or held for the assessee, that denial prevents the tax officer from invoking coercive or penal remedies under the provision; the protective clause must be read in its plain purpose to secure recovery from third-party sources but not to permit the officer to decide disputed third party liability. Coercive exposure arises only where the recipient admits or by conduct accepts that money is due or held for the assessee; unresolved disputes of liability belong to appropriate civil fora and bar enforcement under the provision until determined. en-us Thu, 28 Jan 1960 00:00:00 +0530 Tue, 10 Dec 2013 11:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160120 Where a recipient of a notice under the recovery provision objects that the demanded sum is not due to or held for the assessee, that denial prevents the tax officer from invoking coercive or penal remedies under the provision; the protective clause must be read in its plain purpose to secure recovery from third-party sources but not to permit the officer to decide disputed third party liability. Coercive exposure arises only where the recipient admits or by conduct accepts that money is due or held for the assessee; unresolved disputes of liability belong to appropriate civil fora and bar enforcement under the provision until determined. Case-Laws Income Tax Thu, 28 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160120