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Anti-Corruption Commission Vs. A.A.M Habibur Rah¬man and anothers, 2015, 44 CLC (AD)
....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......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 ..Category: Anti-Corruption Laws, Criminal Law | Date: 12 Apr, 2015 | Hits: 8
Asek Elahi Vs. Jalal Ahmedand others, 2012, 41 CLC (AD)
....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......#39; is conditional and intended as security for the debt, inasmuch as in place of sale deed it was mentioned as conditional sale. It was also recited that if the recipient of the deed failed to hand over possession on the demand of the vendors on repayment of principal amount in due time, they woul..Category: Property Law | Date: 14 Mar, 2015 | Hits: 45
Aminul Karim (Md.) Vs. Government of Bangladesh and others, 2015, 44 CLC (HCD)
.... 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......ourt Division (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J Kashefa Hussain J Aminul Karim (Md.)....................................Petitioner Vs. Government of Bangladesh and others............ Respondents Judgment March 9, 2015. Re..Category: Banking Law, Procedural Law | Date: 9 Mar, 2015 | Hits: 0
....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......sing his gun……………….(27)
Case Referred to-
Bangladesh Vs. Md. Azharul Islam, 13 BLT (AD) 166; Sk. Ali Ahmed Vs. Secretary Ministry of Home Affairs, Government of the People's Republic of Bangladesh, 40 DLR (AD) 170; Reza-ul-Karim (Md.) Vs. Secre..
Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23
Sarker and other Vs. Md. Nasibuddin and others, 2015, 44 CLC (AD)
....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......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. ..Category: Civil Law, Tenancy Law | Date: 1 Mar, 2015 | Hits: 24
Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
.... 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 ......33. Sub-section (6), however, provides that if excess money is realized through such auction sale, the decree-holder will refund the same to the judgment debtor, and if the sale proceeds do not cover the decreetal amount, the decree-holder will be at liberty to go for the 2 or further exec..Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4
Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)
....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&......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. ..Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5
....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......er in respect of any obligation of an employee. The amount contributed by the assessee in the contributory provident fund of the office employee, thus, falls within the definition of perquisites. Moreover, under the definition of “salary”, salary includes any fees, commission, allowance,..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
.... :- 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......11.2009. He also submits that the DCT, the CTA and the Tribunal have not allowed depreciation allowance on the basis of Fair Value of Assets although the same is a recognized accounting procedure all over the Globe. He further submits that in the assessment years 2003-2004 and 2004-2005 the assessee..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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 ......ether 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 was neither used for charitable purposes during the year not set apart and pr..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....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......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:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....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...... by this Court exercising its jurisdiction under Article 102 of the Constitution....... (17)
Case Referred to-
Ahsanul Azim Vs. Bangladesh, Writ Petition No. 1290 of 2011; SM Sanaullah Vs. Government of Bangladesh and others, Writ Petition No. 5294 of 2011;R.Vs. Metropolitan Police Commiss..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
.... 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......on loss is not revenue loss. Capital loss is not an item of expenses debitable to profit and loss account and, as such, it is not an admissible expense in the profit and loss account as per laws. Moreover, the increase did not affect the assessee’s business at all and, as such, the Tribunal wa..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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......on loss is not revenue loss. Capital loss is not an item of expenses debitable to profit and loss account and, as such, it is not an admissible expense in the profit and loss account as per laws. Moreover, the increase did not affect the assessee’s business at all and, as such, the Tribunal wa..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....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......late Division (Civil) Present: Md. Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J Government of Bangladesh and others………..Appellants (In all the appeals) Vs...Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
.... 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......e, retained earnings or other reserve. The golden rule of interpretation of statutory provision obliges to interpret the word ‘reserve’ without any classification meaning thereby that it covers all sort of reserve kept by the Banking Company under the instruction of its controlling autho..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....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...... stated that such agent’s commission was paid directly by the assessee’s bankers and not by the assessee itself and hence the assessee has not got any scope to deduct taxes at source. Moreover, the assessee itself has not made any payment or given credit of such commission and therefore ..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....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...... stated that such agent’s commission was paid directly by the assessee’s bankers and not by the assessee itself and hence the assessee has not got any scope to deduct taxes at source. Moreover, the assessee itself has not made any payment or given credit of such commission and therefore ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....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...... stated that such agent’s commission was paid directly by the assessee’s bankers and not by the assessee itself and hence the assessee has not got any scope to deduct taxes at source. Moreover, the assessee itself has not made any payment or given credit of such commission and therefore ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....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.......ge and rightly convicted and sentenced them. 8. Mr. SM Shahajahan though has made some submissions in support of the impugned judgment and order of the High Court Division, but he could not controvert the submissions of the learned Deputy Attorney General that the stamp sale registers, the coun..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
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