https://www.taxtmi.com/article/detailed?id=17582 Under Rule 43 of the Income-tax (Certificate Proceedings) Rules, 1962, a Recovery Officer must decide a third party's bona fide claim of independent possession before pursuing physical delivery through an Advocate Commissioner. Rule 39 concerns property occupied by the defaulter, persons acting for the defaulter, or persons claiming through a post-attachment title. Where an occupier disputes the identity or boundaries of the auctioned property and asserts a pre-existing partition-based title, the objection requires prior determination. en-us Thu, 15 Oct 2026 05:45:51 +0530 Thu, 15 Oct 2026 05:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17582 Under Rule 43 of the Income-tax (Certificate Proceedings) Rules, 1962, a Recovery Officer must decide a third party's bona fide claim of independent possession before pursuing physical delivery through an Advocate Commissioner. Rule 39 concerns property occupied by the defaulter, persons acting for the defaulter, or persons claiming through a post-attachment title. Where an occupier disputes the identity or boundaries of the auctioned property and asserts a pre-existing partition-based title, the objection requires prior determination. Articles Other Topics Thu, 15 Oct 2026 05:45:51 +0530 https://www.taxtmi.com/article/detailed?id=17582