https://www.taxtmi.com/caselaws?id=16695 A recovery notice under Section 226(3) of the Income-tax Act can issue on prima facie relevant material showing that the noticee falls within the statutory category of a person from whom money is due to the assessee or held for the assessee. The document explains that where the Revenue treats the assessee as owner of the premises, a disputed title claim and pending civil suit do not justify reappraisal in writ review. It also states that a mere intimation under Section 143(1)(a) or a protective assessment does not bar recovery action against the person presently treated as liable. en-us Mon, 17 Aug 1998 00:00:00 +0530 Wed, 09 Sep 2009 15:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16695 A recovery notice under Section 226(3) of the Income-tax Act can issue on prima facie relevant material showing that the noticee falls within the statutory category of a person from whom money is due to the assessee or held for the assessee. The document explains that where the Revenue treats the assessee as owner of the premises, a disputed title claim and pending civil suit do not justify reappraisal in writ review. It also states that a mere intimation under Section 143(1)(a) or a protective assessment does not bar recovery action against the person presently treated as liable. Case-Laws Income Tax Mon, 17 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16695