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Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......r being a businessman engaged in the business of shipping agencies and recruitment of crews, workers, officers and engineers in the Ocean going vessel through a private limited company derives income from the said company and other sources for which payees regular income tax as an individual under t......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ...... undisclosed income for the assessment year 2006-2007 and paid the required tax along with the 5% penalty and that became compliance of the S.R.O. No. 98 of 2007 no question can be raised against the source of such undisclosed income by the DCT concern since the provision of Paragraph-2 of the S.R.O..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
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. ...... 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, lathi etc. forming an unlawful assembly began to cut earth from his homestead land and spread the same on their own land contiguous to his homestead. The wife ......ection 173(3B) of the Code………… (13) The subsequent charge-sheet- when the result of re-investigation, especially when the subsequent charge-sheet bears a new and independent number In the instant case, the initial charge-sheet was submitted naming six accu......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. ..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International 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: ......iance of law it is not befitting in the mouth of the DCT concern that the some point has not been proved by adequate evidence……....(17) In the instant case, that advance income tax from the bill of the assessee-applicant was deducted under the provision of section 52 of the Income......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: ......bunal under 159(2)/82C was justified in maintaining assessment in any other section other than section 82C in the year under consideration while the business transaction is supply and tax deducted at source under 52 read with Rule 16 of I.T. ordinance, 1984. The Income Tax Ordinance, 1984 (Ordi..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......o explain the return along with supporting the accounts with the submitted evidence, may resort to the provision of section 83(2) of the Ordinance for passing the assessment order, within thirty days from the conclusion of hearing in his personal time and in the absence of the assessee and according......nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......on 35(3): Method of accounting— (1) All income classifiable under the head [“Agricultural income”], “Income from business of profession” or “Income from other sources” shall be computed in accordance with the method of accounting regularly employed by t..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... 2. The Assessee-applicant is an Advocate of the Supreme Court of Bangladesh and a individual income tax payee under the TIN. 073-107-5331/Circle-168 (previous-87), Taxes Zone-8, who derives income from his law profession. The Assessee-applicant submitted its income tax return for the assessment y......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......r (c) does not have loan other than from a bank or financial institution; or (d)sum of accretion of net wealth and shown expenditure is covered by the income. (4) No question as to the source of investment made by a new assessee deriving income from business or profession shall be rai..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Peoples Insurance Company Limited 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: ......p; Sections 32(7) & 2(15) read with section 31of the Income Tax Ordinance 1984, it appears that the Stock in share dealt in stock market by the Insurance company is exempted from tax.......(31) Cases Referred to- Bombay City III Vs. Devkaran Nanjee Insurance Compa......her than expenditure” which may under the provisions of section 10 of the Income Tax Act be allowed for in computing the profits and gains of a business. The Assessing Authority has to apply an independent mind uncontrolled by Insurance Act to arrive at such a readjustment. The expense of......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: 24 Jul, 2014 | Hits: 0
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......he banking channel, which has not been denied by the taxes department that the consumer pays the bill to the classified Bank and the Bank in turn pays the billed amount to the gas company. It appears from the highlighted portion that the provision of rule 16 of the Income Tax Rule 1984 designated th......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......n of the provision of section 52 of the Income Tax Ordinance 1984 and rule 16 of the Income Tax Rule 1984, which not being supported by sanction of law, cannot be treated as a instrument having source of law. Even the Government in the Ministry of Finance, is not authorized to issue any circul..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
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: ......t any deemed income accrues or arises or is deemed to accrue or arise to any tax payer in Bangladesh during a year, shall be included in the total income of the assessee. But whether a deemed income, from a bad debt of a financial institution, could be treated as accrued to it is a question to be de......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: ......ad debt becomes irrecoverable, so long it is recovered by way of legal process and therefore a debt when becomes irrecoverable at any point of time, any deemed interest income from that irrecoverable source, meaning non-existent source, cannot be treated as has come within the purview of section 17(..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
....n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......ny cases where the wife has been found killed in the house of the husband where they reside together. In such circumstance, the husband will have to prove by positive evidence that he was absent from the house when his wife was killed or explain by evidence how she came to meet her death.....(1......tisfactorily, but failed to consider the cardinal principle of law that husband will not be liable merely because the wife died in husband's house, if his presence is not proved by independent witnesses. In the instant case prosecution failed to prove that accused petitioner was p......n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....y;lants can be drawn". 69. P.Ws. 2, 11 and 12 allege that they saw the accused taking away the victim. But P.W. 2 is a 12 year old boy. A child witness cannot be relied upon without prudent corroboration (Ref: Rashid Vs. State 10 DLR 532= PLD 1959-181; Gadu Mia Vs. State 44 DLR 246). Such ......on witnesses, the accused was examined under section 342 of the Code of Criminal Procedure. This time also he repeated his innocence but did not adduce any DW. 12. The defence case as it appears from the trend of cross-examination is that the accused is insane and he is incapable of making his ......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 ......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 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....e Court of Bangladesh is directed to take 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: ......been filed with the following questions: “I. Whether, in the facts and on the circumstances of the case, the Tribunal is judicious in maintaining rejection of gift received by the assesses from his first brother and once it has been accepted and while reconsideration of gift, it was not s......e Court of Bangladesh is directed to take 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: ......Attorney General and we do not differ with the view taken in the aforesaid decisions that an assessee has a duty to disclose fully and truly all matters relating to the income derived by him from any source to the taxes authority, but the aforesaid decisions are of Indian decisions and there was no ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....angladesh is directed to take 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: ......been filed with the following questions: “I. Whether, in the facts and on the circumstances of the case, the Tribunal is judicious in maintaining rejection of gift received by the assesses from his first brother and once it has been accepted and while reconsideration of gift, it was not s......angladesh is directed to take 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: ......Attorney General and we do not differ with the view taken in the aforesaid decisions that an assessee has a duty to disclose fully and truly all matters relating to the income derived by him from any source to the taxes authority, but the aforesaid decisions are of Indian decisions and there was no ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ......land are wrong. When an invasion on the rights of a person is made on the basis of the wrong records of right he can file a suit for declaration of title and that suit, if brought within 6 years from the date of such invasion, is well within time. The argument that this suit being filed within ......rough the judgment proposed to be delivered by my sister Jus tice Nazmun Ara Sultana. I respectfully differ with the findings, reasonings and decision arrived at by her and propose to deliver an independent judgment giving my own findings, reasonings and decision as under: This civil appea...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
....ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......er by the court are as under:
“ (a) Whether in the facts and circumstances of the case, the Taxes Appellate Tribunal, Division Bench-4, Dhaka was justified to add Tk. 8,04,000.00 as income from other sources under section 19(11) of the Income Tax Ordinance which the Applicant received as ......ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......ourt are as under:
“ (a) Whether in the facts and circumstances of the case, the Taxes Appellate Tribunal, Division Bench-4, Dhaka was justified to add Tk. 8,04,000.00 as income from other sources under section 19(11) of the Income Tax Ordinance which the Applicant received as gift from h..
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
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 ......rn out of the wedlock between the plaintiff and the defendant and the resultant physical relationship, he is legitimate son of the defendant. Consequently he is entitled to maintenance from the defendant.............. ....(65) In directing a DNA test courts must be cautious .........(52-54) Although the fact of solemnization of the marriage before registration was not stated in the plaint, the statement of the PWs on this aspect are definitively corroborated by the independent and credible evidence as recorded in the DNA test Report. So the evidence the PWs a...... the child was born within six months of the registration on 28-12-2006 the child cannot be considered as the son of the defendant as per Muslim Law. 43. The appellate court did not refer to the source of the rule of Muslim Law on which he relied on the point of illegitimacy of a child born wit..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
.... 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:
......rnment Organization (NGO) engaged in running different projects for advancement of education, health, etc. mainly for the poorest segment of the rural people. Its funds constitute mainly of donations from benevolent foreign donors and it also earns income from different business undertakings, namely...... 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:
......he assessee’s organization does not run solely and exclusively for religious and charitable purposes to be held under the Trust or other legal obligation; that the DCT elaborately discussed the source of income derived by BRAC and at the same time discussed the implication and interpretation o..
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
....or confession made to a third party after the conspiracy was no longer operating and had ceased to exist, is admissible against the other party. Such statement, however, may be used to lend corroboration with other independent evidence on record under section 30 of the Evidence Act to prov......hout entering into the merit about his complicity on the ground that after being enlarged on bail for a limited period, he did not seek for extension and that he remained in abscondence as a fugitive from justice. 7. Now the first question is whether a confessional statement of co-accused ......o a third party after the conspiracy was no longer operating and had ceased to exist, is admissible against the other party. Such statement, however, may be used to lend corroboration with other independent evidence on record under section 30 of the Evidence Act to prove an offence. There is, t...... 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. ..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: ......rnment Organization (NGO) engaged in running different projects for advancement of education, health, etc. mainly for the poorest segment of the rural people. Its funds constitute mainly of donations from benevolent foreign donors and it also earns income from different business undertakings, namely......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: ......he assessee’s organization does not run solely and exclusively for religious and charitable purposes to be held under the Trust or other legal obligation; that the DCT elaborately discussed the source of income derived by BRAC and at the same time discussed the implication and interpretation o..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Bangladesh is directed 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: ...... No answer to other questions. The Income Tax Ordinance, 1948 (Ordinance No. XXXVI of 1984) Paragraph 1(1), Part-A of the Schedule In the relevant assessment year, any income derived from house property held under trust or other legal obligation or from operation of micro credit pro...... Bangladesh is directed 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: ......ixed deposits are not excluded income under the then prevailing provision of this Ordinance. Moreover, incomes from interest from FDR, debentures and bank accounts are classified as income from other sources under section 20 of the Ordinance. So, it cannot be treated as an income derived from micro ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh is directed 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: ......ieties Registration Act, 1980. The assessee runs different projects for advancement of education, health, etc. mainly for the poorest segment of rural people. Its funds constitute mainly of donations from benevolent foreign donors. It also earns income from projects, interest and dividend. The asses......ngladesh is directed 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: ......ments for both the assessment years, computing total income at Tk. 24,70,52,980/- for the assessment year 2001-2002 and Tk. 34,18,94,931/- for the assessment year 2002-2003. The IACT identified three sources of income of the assessee, namely,- (i) donations received, (ii) business and industrial und..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
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