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Anti-Corruption Commission Vs. A.A.M Habibur Rah¬man and anothers, 2015, 44 CLC (AD)
....ed to proceed with the cases in accordance with law. Accordingly, all the petitions are disposed of. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 278 ......while considering of the application under section 561A of the Code the High Court Division will not take into consideration of the defence papers..... (49) It would be unnecessary delay in holding the trial of the cases, if leave is granted....... (50) Case Referred to- State Vs..Category: Anti-Corruption Laws, Criminal Law | Date: 12 Apr, 2015 | Hits: 8
Asek Elahi Vs. Jalal Ahmedand others, 2012, 41 CLC (AD)
....nha, J and Md. Abdul Wahhab Miah, J I agree with the reasoning and findings given by my learned brother, Md. Abdul Wahhab Miah, J. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 5. ......and if it is found that the transaction is a sale with a condition to repurchase or it is past and closed one, the suit will be dismissed on the ground of limitation. The trial Court decreed the suit holding that the suit is maintainable but the lower appellate Court reversed the judgment of the tri..Category: Property Law | Date: 14 Mar, 2015 | Hits: 45
Aminul Karim (Md.) Vs. Government of Bangladesh and others, 2015, 44 CLC (HCD)
....r of stay granted earlier by this i Court is hereby recalled and vacated. Communicate this order at once. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 354 ...... in question involves civil liability no criminal proceeding will lie and the criminal cases are liable to be quashed. 11. Appellate Division upheld the said decision of the High Court holding:— "We have considered the submissions of the learned Advocate and gone throu..Category: Banking Law, Procedural Law | Date: 9 Mar, 2015 | Hits: 0
....o. 8 cancelling the gun licence of the petitioner is declared to be without lawful authority and of no legal effect.
Ed.
This Case is also Reported in: 20 BLC (HCD) (2015) 279
......it may simply be held that in our modern approach, it automatically involves a duly to act fairly and in accordance with natural justice. The Indian Supreme Court has adopted this principle holding "....this rule of fair play must not be jettisoned save in very exceptional circumstanc..
Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23
Sarker and other Vs. Md. Nasibuddin and others, 2015, 44 CLC (AD)
....ed time from the date of knowledge of the registration of the sale deed. Accordingly, the leave petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 210. ......that the application was barred by limitation. 3. The trial Court allowed the application for pre-emption. The pre-emptee petitioner preferred appeal. The appellate Court allowed the appeal holding that the application for preemption was barred by limitation. The pre-emptors filed Civ..Category: Civil Law, Tenancy Law | Date: 1 Mar, 2015 | Hits: 24
Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
.... The Adalat below is directed to proceed with the execution of the decree in accordance with law. Communicate this at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 199 ...... 7. It appears that, in view of sub-sections (1),( 2), (2Ka), (2Kha), (2Ga) and (3) of section 33 of the Said Ain, the Adalat is obliged to go for an auction sale of the mortgaged property, and the holding of such 1st auction of the mortgaged property is mandatory. The said la auction has to ..Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4
Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)
....tioners is reduced to the period already undergone by them. The respondent is directed to release them from the custody at once. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 109. ......recognized both the petitioners. The villagers assaulted the convict petitioners, consequently, both of them were injured and left leg of accused Billal was broken. 4. The Investigating Officer, holding investigation, submitted charge-sheet against the convict-petitioners and another under sec&..Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5
.... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......n:
Income Tax Reference Application No. 20 of 2005
(Assessment year 2003-2004)
(a) Whether, in the facts and circumstances of the case, the Taxes Appellate Tribunal was justified in upholding the orders of the Commissioner of Taxes (Appeals) and the Deputy Commissioner of Taxes in di..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ...... :- Income Tax Reference Application No.20 of 2005 (Assessment year 2003-2004) (a) Whether, in the facts and circumstances of the case, the Taxes Appellate Tribunal was justified in upholding the orders of the Commissioner of Taxes (Appeals) and the Deputy Commissioner of Taxes in di..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....uestion 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: ...... assessee-applicant. Questions formulated for determination: 1. Whether in the facts and circumstances of the case the Tribunal was justified in rejecting the appeal of the Applicant and upholding the DCT’s finding that surplus of the Applicant’s income over expenditure which ..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......ash book, ledger book, production register, stock register etc., pursuant to the provision of section 75(2)(d)(iii) of the Income Tax Ordinance 1984. The Assessee-applicant is an income tax assessee, holding TIN. 307-200-0804/Co-3, which submitted its income tax return under the provision of section..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......ry affidavit unlawfully denied the petitioners 'Reference License' guaranteed under the Rule 12 of the Customs Agents (Licensing) Rules, 2009 imposing fresh terms and conditions for holding a written examination afresh for issuing "Reference License" in their favour as co..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
.... Court of Bangladesh, is directed 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:
...... the Deputy Commissioner of Taxes could reject the Trading result of the assessee and resort to estimating gross profit by applying a flat rate and whether the Taxes Appellate Tribunal was right in upholding such estimate?
(3) Whether, on the facts and in the circumstances of the case, the Taxe..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....me Court of Bangladesh, is directed 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: ...... the Deputy Commissioner of Taxes could reject the Trading result of the assessee and resort to estimating gross profit by applying a flat rate and whether the Taxes Appellate Tribunal was right in upholding such estimate? (3) Whether, on the facts and in the circumstances of the case, the Taxe..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ......entioned above. The said Annexure-2 itself proved that the impugned orders were issued illegally. No departmental proceeding was instituted against the petitioners. Before finding them guilty without holding any departmental enquiry there is no scope to say that the petitioners are dishonest, corrup..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
....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:
...... value of shares held for trading (HFT).
6. Whether in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29(1) of the Income Tax Ordinance 1984 was justified in upholding the disallowance of audit fees.
7. Whether, in the facts and on the circumstances of th..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....reme Court of Bangladesh is directed 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:
......e in the cases. She finally submits that the Tribunal without considering the provisions of sections 53E and 30(aa) of the Ordinance unlawfully deleted the addition of Buying Agent’s Commission holding that Foreign Buying Agent’s Commission was not applicable to the assessee under sectio..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....upreme Court of Bangladesh is directed 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: ......e in the cases. She finally submits that the Tribunal without considering the provisions of sections 53E and 30(aa) of the Ordinance unlawfully deleted the addition of Buying Agent’s Commission holding that Foreign Buying Agent’s Commission was not applicable to the assessee under sectio..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... is directed 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: ......e in the cases. She finally submits that the Tribunal without considering the provisions of sections 53E and 30(aa) of the Ordinance unlawfully deleted the addition of Buying Agent’s Commission holding that Foreign Buying Agent’s Commission was not applicable to the assessee under sectio..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ......p Sale registers and counter foils of Tax Token issued which were marked as exhibits-3ka and 3kha and other records produced as documentary evidence at the trial and relied upon by the trial Court in holding the accused persons guilty and thus caused miscarriage of justice. 6. We have heard Mr...Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
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