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One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....se three Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... under section the159 (2), instead of accepting of deletion so far claim its relates to alleged perquisites, is judiciously, in holding the opinion that the DCT is competent enough to settle the dispute, once he failed to settle it down and whether the Tribunal is enlarged with the jurisdiction..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....rar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......dditional Commissioner of Taxes made under section 120 of the Ordinance. Therefore, first appellate order on the above contentious issue is upheld.” (Underlined by us) 18. There is no dispute that the assessee claimed to have obtained loans from three companies, namely, Transom Elect..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman Vs. The Commissioner of Taxes, Large Tax-payers Unit (LTU), 2014, 43 CLC (HCD)

....The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This case is also Reported in: ......dditional Commissioner of Taxes made under section 120 of the Ordinance. Therefore, first appellate order on the above contentious issue is upheld.” (Underlined by us) 18. There is no dispute that the assessee claimed to have obtained loans from three companies, namely, Transom Elect..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8

Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ngladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in:     ......dditional Commissioner of Taxes made under section 120 of the Ordinance. Therefore, first appellate order on the above contentious issue is upheld.” (Underlined by us) 18. There is no dispute that the assessee claimed to have obtained loans from three companies, namely, Transom Elect..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17

Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)

....aside. Pre-emption Title Suit No. 47 of 2007 is dis­missed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302   ....... This is the only case in Bangladesh as well as erstwhile Pakistan where a Muhammadan exercise right of pre-emption under Moham-madan Law against Hindu. There is not a single instant of such kind of dispute arise in anywhere from 1947 up to now. 9. Learned Advocate for the respondent relied on..

Category: Property Law | Date: 15 Sep, 2014 | Hits: 8

Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)

....ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ......t (FIR) with the Chakaria Police Station against six accused per­sons namely Abdul Mannan, Abdul Hamid, Baharuddin, Buri Begum, Abdul Quader and Saber Ahmed alleging, inter-alia, that he had land dispute with the accused persons, who on 20-2-2001 at 1-00 PM being armed with dao, spade, iron rod,..

Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34

Chowdhury Mia and oth¬ers Vs. Superintendent, Primary Teacher Institution and others, 2014, 43 CLC (HCD)

.... Rule No.364(R) of 2007 (Violation) is dis­posed of. Send down the lower court records. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 42. ......learned Advocate for the defendant if we consider in particular perspective then also these decisions support plaint case as in all these decisions it is held that for permanent. injunction as regard dispute landed property the relief is available to a person who is in possession. The court may inqu..

Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6

Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....d in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad J.— I agree. Ed. This Case is also Reported in: ......Commissioner of Income Tax Vs. Lackatoorah Tea Co. Limited, reported in 31 DLR 396 wherein their lordship in a division bench of this court on the similar point held as under; “There is no dispute that the assessee maintained its accounts according to the mercantile system and the assesse..

Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3

State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)

....nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......that the accused is of unsound mind. If the accused is reasonably believed to be of unsound mind, it is always open to a Court of Sessions to take action under section 465". 87. There is no dispute about the decisions cited above. In our view the above decision is not applicable in the cas..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15

ECOM Agroindustrial Corporation Ltd. & another Vs. Mosharaf Composite Textile Mills Ltd, 2014, 43 CLC (HCD)

....ning failure of justice and hence the impugned order is liable to be set-aside by this. 13. Learned Advocate further submits that despite the clear stipulation in the said contract in respect of resolution of dispute through Inter­national Cotton Association by Arbitration, the plaintiff ha......1-1-2011 was entered into between the petitioner No. 1 and the plaintiff for sale of 1,500 metric tons of Brazilian Raw Cotton at the price of US $ 1.895 per pound which provides a condition that all disputes will be settled amicably or will be referred to arbitra­tion in accordance with Rules a..

Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7

Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)

..... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61   ......013 with Civil Rule No. 296 (fin) of 2013. Judgment Nozrul Islam Chowdhury J.— In a pre-emp­tion proceeding under Mohammadan Law, the appellant is the pre-emptee who purchased the disputed land from one Jamila Khatun by a registered kabala dated 23-8-2011 bearing registration No...

Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3

Aynul Haque (Md.) Vs. Government of Bangladesh, Dhaka, 2014, 43 CLC (HCD)

....ppears that the respondents brought charges of misconduct and corruption against Mr.Haque. Inquiry Officer holding inquiry submitted report wherefrom it transpires that the local Bar Association took resolution against him bringing allegation of irregularity and corruption which has been marked as e...... for this court to interefere with the impugned decision and order. Thus, the petition is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 381     ..

Category: Administrative Law | Date: 19 May, 2014 | Hits: 3

Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)

..... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ......f parentage The DNA report contains the analysis of data of the child and also of both plaintiff and defendants-- "The putative father Md. Saydur Rahman is the biological father of the disputed child Md. Biman, He cannot be excluded as being the biological father of the child Md. Bima..

Category: Women and Children | Date: 19 May, 2014 | Hits: 29

Bangladesh Rural Advancement Committee (BRAC), BRAC Centre Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

.... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J:- I agree. Ed This Case is also Reported in: ......d rule 2(f) of the Rules, it is evident that the income derived from interest of savings bank accounts, FDR and Protirakshya Shanchaya Patras are income from the property of the assessee. There is no dispute that the entire income of the assessee is used for charitable purposes for the benefit of th..

Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9

State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)

.... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ......n FIR with the Motijheel Police Station on the following day alleging that the victim had enmity with the accused respondent Abdul Quader and his younger brother co-accused Lowrance and that the said dispute could not have been resolved despite his brother's eagerness to settle the difference. T..

Category: Criminal Law | Date: 14 May, 2014 | Hits: 16

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in:     ......d rule 2(f) of the Rules, it is evident that the income derived from interest of savings bank accounts, FDR and Protirakshya Shanchaya Patras are income from the property of the assessee. There is no dispute that the entire income of the assessee is used for charitable purposes for the benefit of th..

Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3

State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)

....ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......e to a finding that it is well-set­tled that the assessment of valuation of asset by PWD officers has no evidentiary value and the trial Court acted wrongly in considering the valuation report of disputed house and therefore the declara­tion of the value of the said house given by the respon..

Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8

Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)

...., where it is so needed, on consideration of all the relevant materials on records. Or conversely, the division might be effected on the requisition made by the local Union Parishad on the basis of a resolution with invitation to the incumbent Nikah Registrar to be present in the meeting and allowin......l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ..

Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5

Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)

....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215.   ......ner of the Writ Petition No.4608 of 2009 expressed nothing regarding the ownership of the subject property when he filed that petition and a lessee is not, in any event, legally entitled to raise any dispute on the title of the leasehold property. 20. Since the authority concerned did not renew..

Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20

Sharif Miah Vs. Rina and anothers, 2014, 43 CLC (HCD)

....r shall also be fur­nished free of cost to the learned Advocates for both sides. Hearing adjourned till 6-4-2014. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 16   ............Opposite Parties Judgment May 3, 2014. Result: The application is allowed with directions. Additional Evidence taken in exceptional situation In the context of the dispute arising from the exceptional situation to determine two fundamental issues, namely (1) the b..

Category: Civil Law, Women and Children | Date: 3 May, 2014 | Hits: 5