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....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:
......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:
......Supreme Court
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh………&hell......আপীলপত্র নং-৩০/কোং-৩/কঃঅঃ-১/০৮-০৯, before the First Appellate Authority, the Commissioner of Taxes (Appeal), upon which the first appellate authority reduced the amount of disallowances on its whim and caprice, but affirmed disallowance of the expend..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......inbefore and having considered the degree of proof required to decide such a case alongwith the nature of this proceedings, I find, on the contrary, that Mr. SOM Kalimullah, Managing Director, BTCL, (retired after the proceedings was initiated), is guilty of repeatedly committing the offence of......t with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......vide their letter dated 22-10-2012. This Court, having received and heard the application, passed an order, on 13-6-2013, requiring BTCL to show cause as to why the bank guarantee amount shall not be reduced as prayed for by the petitioner and further ordered to keep this petition on record, for hea..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......mdash; Mere failure to return back any property from the legal custody of a public servant is not misappropriation unless and until it reveals that he had a intention to misappropriate the same for his personal gain...... (51) Time Limit for The Investigation of the Case is Simply Director......ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......ellip;.........Opposite Parties Judgment December 2, 2014 Result: The rule is made absolute. Negotiable Instruments Act (XXVI of 1881); Section 118 Holder in Due Course for Consideration– Whenever a person will be holder in due course he must become holder in......tion of the sentence. The appellate Court below maintained the conviction of the appellant under section 138 of the NI Act and also upheld the sentence of simple imprisonment for l(one) year but reduced the fine from Tk. 40,00,000 (Taka Forty Lakhs) only only to Tk. 35,00,000 (Taka Thirty Five ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
.... 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:
...... 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:
......teps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
This Case is also Reported in:
......iable. It is to be noted that though some of the expenses were not verifiable as specifically pointed out by the DCT, yet the Commissioner of Taxes (Appeals) after considering the materials on record reduced the amount of disallowance and also deleted some of the disallowance altogether which were m..
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: ......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: ...... steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ......iable. It is to be noted that though some of the expenses were not verifiable as specifically pointed out by the DCT, yet the Commissioner of Taxes (Appeals) after considering the materials on record reduced the amount of disallowance and also deleted some of the disallowance altogether which were m..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....eave to Appeal Nos.2382-83 of 2009. V. Because many Police Officers who have completed 25 years of service having much inferior service records have been kept in service and the petitioners have compulsorily retired by the respondents by adopting the policy of "Pick and Chose" in viol......l Nos.2382-83 of 2009. V. Because many Police Officers who have completed 25 years of service having much inferior service records have been kept in service and the petitioners have compulsorily retired by the respondents by adopting the policy of "Pick and Chose" in violation of thei......vince of West Pakistan, 22 DLR (SC) 203; Mujibur Rahman (Md.) Vs. Government of Bangladesh, 44 DLR (AD) 111;Captain (Retd) B. Akram Ahmed Khan Chowdhury Vs. Bangladesh Oil, Gas and Mineral Resources Corporation; 14 MLR (AD) 81 = 11 LC (AD) 135, Bangladesh Biman Corporation Vs. Lt. Col. (Retd) Md. Za......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. ..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ......ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ...... Vs. Gopal Goyala and another…………… ...................Respondents Judgment November 20, 2014 Result: The appeal is dismissed. The oral and extraneous evidence contradicting the contents of a written instrument is not admissib......ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ......sp; November 20, 2014 Result: The instant civil petition for leave to appeal is dismissed. Suit Allotting Saham—The documents, which were admi......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ...... Specification— The description of the land must be specific with its boundary and if it is found that the land described in the schedule of the plaint suffers from any vagueness or unspecification the plaintiff must suffer.....(15) Credible Evidence— The plainti......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....f the Bangladesh Bank and any directory Circular issued by the Bangladesh Bank against the regular operation of the banking companies, constituted under the Bank Companies Act 1991, is directed to be compulsorily abide by the Banks. The said Circular BRPD Circular No. 14 dated 25.6.2003 issued by th......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:
......eme Court
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh...............................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:
..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......
Vs.
The Commissioner of Taxes, Taxes Zone-1, Chittagong…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
......ating appellate authorities were required to consider the same in its proper perspective. But the first appellate authority in both the assessment years mechanically discharged its appellate duty and reduced some of the item of expenditures disallowed by the DCT concern. But although the Taxes depar..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......eer Road, Ayesha Manjil, Kakrail, Dhaka……………….....Respondent
Judgment
October 27, 2014 & October 28, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questi......red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
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. ......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. ......nt Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Result: The appeal is allowed. Lawyers Involved: Bisiwajit Deb Nath, Deputy Attorney-General instructed by Mr. B Hossain, Advocate-on-Record—For the Appellant. SM Shaha......he High Court Division be set-aside and that of the trial Court be restored with the modification that the sentence of imprisonment of 2 years 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:..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ...... of the plaintiff; that the alleged bainapatra is forged. The defendant No.1 in his written statement further contended that he worked as an employee under Railway Department since 1940 and retired in 1977 and during this period, he always signed his name in Bengali and that the so-called ......r........................Respondents Judgment September 20, 2014 Result: The appeal be allowed. When Court obtains expert's opinion Where other evidence produced before Court are sufficient to prove the genuineness of any disputed signature or document the Court ma......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....t, both these 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: ......t, both these 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: ......lip;……………………Assessee-Applicant Vs. The Commissioner of Taxes, Tax Payers Services Wing, Large Tax payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent. ......t, both these 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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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:
......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:
......y steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
...... is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1, 45, 70,606/- which was added as income of the assessee under section 19(3) of the Ordinance and also reduced some expenses, etc. Whereupon, the income of the assessee was determined at Tk. 38, 46,013/-..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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:
......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:
...... steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani J.- I agree.
This case is also Reported in:
......CT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1,45,70,606/- which was added as income of the assessee under section 19(3) of the Ordinance and also reduced some expenses, etc. Whereupon, the income of the assessee was determined at Tk. 38,46,013/-...
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: ......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: ......161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in: ......CT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1,45,70,606/- which was added as income of the assessee under section 19(3) of the Ordinance and also reduced some expenses, etc. Whereupon, the income of the assessee was determined at Tk. 38,46,013/-...Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nswered 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: ......nswered 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: ......isdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Fidelity Assets and Securities Co. Ltd., 71, Nitol Centre, Mohakhali, C/A, Dhaka, represented by its Managing Director Mr. Md. Mofiz Uddin Chowdhury.......................Assessee-applicant Vs. The Commissi......nswered 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: ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
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