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Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A, Dhaka-1000 Vs. The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka, 2015, 44 CLC (HCD)

....ome 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 disallowing&nb..

Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1

Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)

....ars 1998-1999, 1999-2000, 2000-2001, and 2001-2002 before the CTA. The CTA took up the appeals for hearing together and by a common order dated 25.05.2004 allowed the appeals in part but affirmed the orders of the DCT relating to non-allowing Zakat expenditure under section 29 and non-allowing depre..

Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58

Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)

.... Government. 34. The Indian Supreme Court came down heavily in the well-known decision of Purtabpur Company Ltd. Vs. Cane Commissioner, Bihar AIR 1970 SC 1896 where it was raised that though the orders purported to have been made by the Cane Commissioner, were in fact not so; the Cane Commissio..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5

Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)

....8 rejecting the application for addition of party under Order I, rule 10(2) read with sec­tion 151 of the Code of Civil Procedure shall not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. Since the instant revisional application ha..

Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19

Mostafa Kamal Sazu and oth¬ers Vs. Secretary, Ministry of Finance, Bangladesh Secretariat, and others, 2014, 43 CLC (HCD)

....rit Petition No. 11371 of 2013 should not be held as illegal and declared as having been so done or taken without lawful authority and is of no legal effect and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. Facts leading to issuance of this Rule Nisi..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3

Oxinel Services Pte. Ltd Vs. SOM Kalimullah, MD, Bangla¬desh Telecommunication Com¬pany Limited (BTCL) and others, 2014, 43 CLC (HCD)

....ed principle of law that "Disobedience to or failure to obey an inter­im order constitutes contempt of Court; that there can be no laxity in such a situation because other­wise the Court orders would become the subject of mockery." It is also a settled principle of law that "U..

Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10

Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....ay a fine of Tk. 40,00,000 (Taka Forty Lakhs) only which was modified to be as Tk. 35,00,000 (Taka Thirty Five Lakhs) only on appeal should not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. The facts leading to the issuance of the Ru..

Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9

Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)

....peal Nos. 30, 31 and 32 of 2012 Judgment Md. Abdul Wahhab Miah J. - Though the civil appeals (CAs) and the petitions for leave to appeal (CPs) have arisen out of separate judg­ments and orders of the different Division Benches of the High Court Division and the writ-petitioner-responde..

Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20

A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)

....e of the Privatization Commission (Officers and Employees) Service Regulations, 2002 should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to this Court may seem fit and proper. 2. The case of the petitioners, as set ..

Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0

Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)

....the judgment and decree dated 31-10-2011 and 3-11-2011 passed by the learned Assistant Judge, Chatkhil in Title Suit No. 124 of 2006 should not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. The facts leading to the issuance of the Ru..

Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10

The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka Vs. Azmat Fashions Limited & M/S Ornate Knit Garments Industries Limited, 2014, 43 CLC (HCD)

....he assessing officer in both the cases added the Buying Agent’s Commission, since advance tax at source @ 10% was not deducted on it. She further submits that the CTA lawfully affirmed the said orders of the assessing officer, as on examination of records, he found that the DCT properly applie..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0

State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)

....lice has been appointed under section 158, the report shall in any case in which the Government by general or special order so directs, be submit­ted through that officer, and he may, pending the orders of the Magistrate, direct the officer-in-charge of the police-station to make further investi..

Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4

The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

....he assessing officer in both the cases added the Buying Agent’s Commission, since advance tax at source @ 10% was not deducted on it. She further submits that the CTA lawfully affirmed the said orders of the assessing officer, as on examination of records, he found that the DCT properly applie..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8

Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

....he assessing officer in both the cases added the Buying Agent’s Commission, since advance tax at source @ 10% was not deducted on it. She further submits that the CTA lawfully affirmed the said orders of the assessing officer, as on examination of records, he found that the DCT properly applie..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9

T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-1, Chittagong, 2014, 43 CLC (HCD)

....cant at an amount of Tk. 55, 51,843.00 for the assessment year 2003-2004 and Tk. 2,45,52,904.00 for the assessment year 2005-2006. 4. Being aggrieved with and highly dissatisfied by the said two orders of assessment for those assessment years, the Assessee-applicant preferred two unsuccessful a..

Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1

Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213 Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka, 2014, 43 CLC (HCD)

....issued the deemed assessment order for the assessment years 2007-2008 and 2008-2009 by issuing the receipt of receiving the return under section 82BB(1), nevertheless reopened those deemed assessment orders under the provision of section 93 of the Income Tax Ordinance 1984 despite the fact that thos..

Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1

Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....1(4)(a) and 121(4)(b) of the I.T. Ordinance, 1984, should not be declared annulled, for seriously violating the provision section 121A of the I.T. Ordinance 1984 and/or such other or further order or orders passed as to this Court may seem fit and proper. Facts of the writ petition 3. It h..

Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1

Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....come from the dealing of shares and consequently enhanced the income of the Assessee-applicant at an amount of Tk. 2,93,67,184.00. 4. Being aggrieved with and highly dissatisfied by the said two orders of assessment, in respect of assessment year 2006-2007 and 2007-2008, the Assessee-applicant ..

Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0

Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)

....lating the provision of sec­tion 82BB (3) of the Ordinance should not be declared to have been issued without lawful authority and is of no legal effect and/or pass such other or further order or orders as to this court seems fit and proper. 2. The short facts for disposal 5 of the Rule are..

Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9

Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....in respect of the assessment year 2006-2007 (Annexure-A-1) should not be declared to have been issued without any lawful authority and is of no legal effect and/or pass such other or further order or orders as to this court may seem fit and proper”. 3. The Assessee-writ-petitioner Enamul ..

Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0