https://www.taxtmi.com/caselaws?id=20613 Section 226(3) permits tax recovery only from a person who owes money to, or holds money for, the assessee. A third party with no contractual or legal relationship to the assessee cannot be directed to withhold amounts merely because private agreements allocate tax liability between contracting parties. Such inter se arrangements do not enlarge the statutory recovery powers of the revenue. On that basis, the recovery letter was held to be without authority of law and could not be used to compel the third party to retain payments due to the petitioner. en-us Mon, 21 Sep 1992 00:00:00 +0530 Mon, 16 Nov 2009 11:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20613 Section 226(3) permits tax recovery only from a person who owes money to, or holds money for, the assessee. A third party with no contractual or legal relationship to the assessee cannot be directed to withhold amounts merely because private agreements allocate tax liability between contracting parties. Such inter se arrangements do not enlarge the statutory recovery powers of the revenue. On that basis, the recovery letter was held to be without authority of law and could not be used to compel the third party to retain payments due to the petitioner. Case-Laws Income Tax Mon, 21 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20613