Search Options
Judgment Advanced Search
Displaying 21-40 of 970 results.
....ent under section 83 or section 84, as the case may be.
Provided that a return of income filed under this section shall not be selected for audit where such return shows at least twenty per cent higher income than the income assessed or shown in the return of the immediate preceding assessment ......the result, the Income Tax Reference Application is 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: 2
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....in shares is exempted from paying income tax under the provision of section 32(7) of the Income Tax Ordinance 1984 and consequently the DCT concern enhanced the income of the Assessee-applicant at an higher amount of Tk. 2, 07, 24,375.00. 3. In the same manner, so far the Income Tax Reference A......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
....Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ent under section 83 or section 84, as the case may be. Provided that a return of income filed under this section shall not be selected for audit where such return shows at least twenty per cent higher income than the income assessed or shown in the return of the immediate preceding assessment ......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....see-applicant submitted a written explanation before the DCT concern. But the DCT concern without complying the provision of law, whimsically assessed the tax liability of the Assessee-applicant at a higher amount, for which the Assessee-applicant preferred the appeal before the First Appellate Auth......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: ..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... Criminal offence never abates and the proceeding drawn against another accused was quashed, the same have not reached its finality unless the same are finally adjudicated and decided by the higher forum. ...... (32) Proceeding initiated against the accused-petitioner under section 409...... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... in the audit report and also from the account submitted by the Assessee-applicant being certified by the Chartered Accountant and accordingly estimated the income of the Assessee-applicant through a higher amount. That being a lawful and correct the Commissioner of Taxes (Appeal) and the Taxes Appe......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
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....make any audit under subsection (2) in respect of a return, where such return is filed in accordance with rules for self assessment made by the Board for that year and shows at least twenty per cent, higher income than the income last assessed, even if the return is selected for audit. (4) The ......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
....er section 5 of the Services (Re-organisation and Conditions) Act, 1975, the pay scale of the employees of Railway department has been fixed by the Ministry of Finance with the final approval of higher authority like other Ministry/department and authorities; under sections 5(1) (2) of the said......rsuant to Office Memorandum No. E-2/2/46/83 PT-I-572 dated 8-10-1985 of the Ministry of Communication without absorbing him directly as SSAE (Mechanical) absorbed him as SAE Special Class at the scale of Taka 635-1315. Against the said order, the petitioner filed Administrative Tribunal Ca..
Category: Administrative Law | Date: 25 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. ......ot say that confession is to amount to proof. Clearly there must be other evidence. The confession is only one element in the consideration of all the facts proved in the case; it can be put into the scale and weighed with the other evidence. Their Lordships think that the view which has prevailed i..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
.... of Assistant Director (Textile), Physical Testing Wing. Had he not been regularized in the first post of Examiner (Textile) in the revenue budget then the question of promotion to the next higher posts would not have arisen. In this regard, it is necessary to state that in the leave petit......ion in that respect.
In view of the above, we find no merit in the leave petition.
Accordingly, the same is dismissed.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 138.
..
Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7
....serving as such in the office c UCCA, Lohagora, Narail since the date of joining. It is the case of the petitioner that she was serving in the office of respondent No. 4 with full satisfaction of her higher authority but when she prayed for another increment in the year 2010. The respondent No. 4 fo......from April 2011, within 2(two) weeks from the date of receipt of this judgment.
Communicate copies of the judgment at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 46.
..
Category: Constitutional Law, Employment/Service Law | Date: 13 Mar, 2014 | Hits: 6
Ekramul Haque Balbul Vs. Md. Faiz and others, 2014, 43 CLC (AD)
....n any way to scandalize the Court rather the intention was to expose the scandalous activities in respect of examination results and also to expose the fault in the system of appointing Judges of the higher judiciary without proper scrutiny. He submitted that for it to be contempt of Court the news ......mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208. ..Category: Constitutional Law, Contempt of Court Law | Date: 11 Mar, 2014 | Hits: 16
....;
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 204
......;
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 204
..
Category: Constitutional Law, Employment/Service Law | Date: 9 Mar, 2014 | Hits: 3
State Vs. Arman, 2014, 43 CLC (AD)
....bservations. A Division Bench presided over by Moyeenul Islam Chowdhury, J directed to dispose of the appeal by 20th June, 2013. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 181. ......rmant. 5. In granting bail the court should not be oblivious of the trend of rising similar nature of offences in the country. The exercise of power must be carefully balanced and weighed in the scale of justice. In such cases the Courts are bound to exercise their discretion judiciously with d..Category: Criminal Law, Women and Children | Date: 9 Mar, 2014 | Hits: 4
Amirul Islam (Md.) Vs. Commissioner of Customs Chittagong and others, 2014, 43 CLC (HCD)
....he 'Deductive Value Method as per rule 7 of Valuation Rule, 2000 ignoring the applicable Rules 4 and 5 of the Valuation Rule, 2000 and therefore the price of the goods was determined 6 to 7 times higher than the actual price. 4. In the above circumstances, the petitioner filed Writ Petition...... order positively. In the result, the rule is disposed of with direction as made above. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 94 ..Category: Fiscal/Taxation Law | Date: 5 Mar, 2014 | Hits: 8
....ffect.
There is no order as to costs.
Office is directed to communicate the judgment forthwith.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 191
......rting section 32Ka in the Anti-Corruption Commission Act 2004 by the Amendment Act 2013, respondents have given special privilege to a certain group of people of the country by depriving a large scale of citizens of Bangladesh in respect of filing corruption cases. The new section 32Ka requires..
Category: Anti-Corruption Laws | Date: 30 Jan, 2014 | Hits: 5
Abdul Quader Mollah Vs. Chief Prosecutor, International Crimes, Tribunal, Dhaka, 2013, 42 CLC (AD)
.... For the reason stated above, we find no merit in these review petitions. The petitions are accordingly dismissed on merit. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 289. ......render sentence of imprisonment for life inadequate and deserve for a death sentence. "The term of Crimes against Humanity has come to mean anything atrocious committed on a large scale. These crimes are committed against civilian population during war; or persecution on pol..Category: International Crimes Tribunal Law | Date: 12 Dec, 2013 | Hits: 15
Moulana Abdul Hakim (Md.) Vs. Government of Bangladesh and others, 2013, 42 CLC (HCD)
....ffect the rights and interests of the affected petitioner. Also examined has been such authority's capacity to so act being inextricably enmeshed in a complex regulatory regime that links it to a higher authority that is a creature of statute and resultantly is a repository of statutory powers i......t to prosecute the Rule issued in the earlier writ petition as per agreement with the respondents leading to his reinstatement vide the Madrasah's Memo dated 30-7-2009. Having been granted a time-scale since and being duly paid up to December 2010, the petitioner suddenly received a show cause n..Category: Administrative Law, Constitutional Law | Date: 3 Oct, 2013 | Hits: 2
Bakhrabad Gas System Limited Vs. Al Masud-ar-Noor and others, 2013, 42 CLC (AD)
.... to show cause "as to why the impugned circular contained in memo No.21.27.93 (ভলি-3/375 dated 2-7-2009 issued by respondent No.7 (Annexure-E) for the purpose of promotion to the next higher posts should not be declared to have been made without lawful authority and is of no legal ef......appointed after the coming into effect or force of the same. With the above observations, the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 187. ..Category: Employment/Service Law | Date: 26 Sep, 2013 | Hits: 12
96699687886096929694957896969695911991138983921191539592915295779590883095768842