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        Direct Taxes

        Rule 46 - Rules not applicable to transferee lite pendente

        Income-tax (Certificate Proceedings) Rules, 1962

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        Transferee protection: exclusion of certain execution rules where property was transferred after service of notice, barring dispossession. Rules 43 and 45 of the Income-tax (Certificate Proceedings) Rules, 1962 do not apply to resistance or obstruction by a person who received the defaulter's property after service of a notice under rule 2 of the principal rules, and the exclusion similarly covers the dispossession of any such transferee, thereby creating a procedural exception for post-notice transferees in certificate proceedings.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Transferee protection: exclusion of certain execution rules where property was transferred after service of notice, barring dispossession.

                              Rules 43 and 45 of the Income-tax (Certificate Proceedings) Rules, 1962 do not apply to resistance or obstruction by a person who received the defaulter's property after service of a notice under rule 2 of the principal rules, and the exclusion similarly covers the dispossession of any such transferee, thereby creating a procedural exception for post-notice transferees in certificate proceedings.


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