https://www.taxtmi.com/caselaws?id=800763 Rule 43 of the Income-tax (Certificate Proceedings) Rules, 1962 requires adjudication of a good-faith possession objection by a person other than the defaulter before coercive execution. Discrepancies in the sale certificate's door number, measurements and boundaries, coupled with the claimant's assertion of independent ownership and exclusion from the secured assets, required determination of the objection on its merits. Treating the objection as not maintainable without adjudication could not support physical possession through an Advocate Commissioner. The Recovery Officer must decide the objection according to law before physical possession is taken. en-us Wed, 01 Apr 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800763 Rule 43 of the Income-tax (Certificate Proceedings) Rules, 1962 requires adjudication of a good-faith possession objection by a person other than the defaulter before coercive execution. Discrepancies in the sale certificate's door number, measurements and boundaries, coupled with the claimant's assertion of independent ownership and exclusion from the secured assets, required determination of the objection on its merits. Treating the objection as not maintainable without adjudication could not support physical possession through an Advocate Commissioner. The Recovery Officer must decide the objection according to law before physical possession is taken. Case-Laws Indian Laws Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800763