The asymptotic property of the maximum likelihood estimator (MLE) has been utilized to reconstruct threedimensional (3D) sectional images in the photon counting imaging (PCI) regime. At first, multiple 2D intensity images, known as Elemental images (EI), are captured. Then the geometric ray-tracing method is employed to reconstruct the 3D sectional images at various depth cues. We note that a 3D sectional image consists of both focused and defocused regions, depending on the reconstructed depth position. The defocused portion is redundant and should be removed in order to facilitate image analysis e.g., 3D object tracking, recognition, classification and navigation. In this paper, we present a subpixel level three-step based technique (i.e. involving adaptive thresholding, boundary detection and entropy based segmentation) to discard the defocused sparsesamples from the reconstructed photon-limited 3D sectional images. Simulation results are presented demonstrating the feasibility and efficiency of the proposed method.