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International Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000 Vs. The Commissioner of Taxes, Taxes Zone-LTU, Dhaka, 2014, 43 CLC (HCD)

....e Tax Reference Application with the formulated question as aforementioned. Claim of the Taxes Department: 4. Upon service of the notice of the Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. S......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: ..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....plicant preferred the instant Income Tax Reference Application, with the formulated the question as aforementioned. Claim of the Taxes department: 5. Upon service of the notice, the learned Assistant Attorney General Mr. Shaikat Basu along with the learned Assistant Attorney General Ms. Na......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: ..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

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

....copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73   ......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73   ......; Aftab Automobiles Ltd. vs Superintendent of Customs, Excise & VAT 18 BLC 138; Vice Chairman, Export Promotion Bureau Government of Bangladesh Vs. Acqua Foods Limited 50 DLR (AD) 113; Authorised Officer DIT, Dacca Vs. AW Mallik 20 DLR (SC) 229; Purtabpur Company Ltd. Vs. Cane Commissioner, Biha..

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

One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....wance, house maintenance cost, car allowance and LFA allowance and contribution to the provident fund, will not be a part of the perquisite as has been treated by the DCT concern. 4. The learned Assistant Attorney General Ms. Nasrin Parvin, appeared on behalf of the Taxes department in her repl......9. Accordingly the application praying for review 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: ......9. Accordingly the application praying for review 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: 14 Dec, 2014 | Hits: 0

A Hakim Gazi and others Vs. Md. Nasiruddin, Assistant Vice President/Manager and others, 2014, 43 CLC (HCD)

....gh Court Division (Civil Appellate Jurisdiction) Present: AKM Abdul Hakim J Zafar Ahmed J A Hakim Gazi and others .........Plaintiff Appellants Vs. Md. Nasiruddin, Assistant Vice President/Manager and others......Defendant-Respondents Judgment December 1......oth on facts and law, upon evidences adduced by the parties. Send down the copy of the judgment to the court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 218 ......oth on facts and law, upon evidences adduced by the parties. Send down the copy of the judgment to the court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 218 ..

Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8

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

....impugned let­ters issued by Respondent No. 6 should be declared to have been issued without lawful authority and to be of no legal effect. 5. On the other hand, Mr. SM Quamrul Hasan, learned Assistant Attorney-General along with Mosammat Khairun Nessa, learned Assistant Attorney-General app......s from the date of receipt of this judgment. Let a copy of this judgment be forwarded to the concerned respondents at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 251 ......s from the date of receipt of this judgment. Let a copy of this judgment be forwarded to the concerned respondents at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 251 ..

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)

....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     ......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     ...... aggravating factors, has been noted herein-above. Moreover, Contemner No. 1 instead of prohibiting defiance of this Court's order dated 23-7-2013, knowingly gave approval to his subor­dinate Officer, to write the letter dated 30-9-2013 CAnnexure-C') for which he alone should be sad­..

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)

....d 21-10-2005 corresponding to GR No.275 of 2005 were start­ed. The case was firstly investigated by two police officers of the Benapole Port Police Station and lastly by P.W.15 Md Wazed Ali Gazi, Assistant Director, Durniti Daman Commission, Satkhira (hereinafter referred to as DUDAC) and eventu......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 ......iled under the provision of Durniti Daman Commission Ain, there is a time limit. The learned Advocate categorically submits that Rule 10 of the Durniti Daman Bidhimala, 2007 empowers an Investigating Officer to con­clude the investigation within highest 60 days but this case was pending for inve..

Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11

The Commissioner of Taxes, Taxes Zone-1, 2nd 12-Storied Building, Segun Bagicha, Dhaka Vs. Arif Knit Spin, 2014, 43 CLC (HCD)

....ars for the assessee-respondent to oppose the reference application. 8. Mr. Razik-Al-Jalil, the learned Deputy Attorney General, appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney Generals, on behalf of the department-applicant, takes us through the reference a......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: ......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: ..

Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0

Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)

....ars for the assessee-respondent to oppose the reference application. 8. Mr. Razik-Al-Jalil, the learned Deputy Attorney General, appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney Generals, on behalf of the department-applicant, takes us through the reference a......preme 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:   ......preme 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:   ..

Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20

Youngone (CEPZ) Limited, Plot No.11-16, Sector-2, Export Processing Zone, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong, 2014, 43 CLC (HCD)

....Income-tax, Madras reported in Taxation (Vol. IV) 230. 8. In reply, Mr. Md. Khurshedul Alam, the learned Deputy Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney Generals, on behalf of the respondent, contends that the DCT/the CTA/the Tribunal...... 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: ..

Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1

Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....Income-tax, Madras reported in Taxation (Vol. IV) 230. 8. In reply, Mr. Md. Khurshedul Alam, the learned Deputy Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney Generals, on behalf of the respondent, contends that the DCT/the CTA/the Tribunal......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:   ..

Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17

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

.... judgments and orders, made the respective Rule Nisi absolute in part. 10. In Writ Petition No.7120 of 2010, the respective impugned order issued under the signature of writ-respondent No.3, the Assistant Inspector General (Establishment), Bangladesh Police, Police Headquarters, plac­ing th......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.       ......by the respective impugned order. The impugned orders were made in the colourable exercise of powers and therefore, mala fide. The impugned orders were also dis­criminatory inasmuch as some other Officers of similar rank and status were allowed to contin­ue their service. 8. No affidavi..

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)

...., the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17   ......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17   ...... Privatization Commission and Others………………Respondent Judgment November 20, 2014 Result: Rule is disposed of. The promotion of the Officers and Employees— Privatization Commission (Officers and Employees) Service Regulat..

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

Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)

....il Revision No. 5450 of 1998 making the Rule absolute. 2. The facts of the case, in brief, are that the respondent No. 1 as plaintiff filed Other Class Suit No.151 of 1992 in the Court of Senior Assistant Judge, Sadar, Mymensingh, praying for specific performance of contract alleging, that her ......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 ..

Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6

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

....ctively passed by the learned District Judge, Noakhali in Title Appeal No. 114 of 2011 disallowing the appeal by upholding 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 oth......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 ..

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

One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....the assessee-applicant disclosed its income at an amount of Tk. 284,70,36,745.00. 7. Upon service of the notice, the learned Deputy Attorney General Mr. S. Rashed Jahangir along with the learned Assistant Attorney General Ms. Nasrin Parvin and Mr. Saikat Basu, appeared on behalf of the Taxes De......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: ......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

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)

....se it was enacted after the assessment year 1998-1999; that the Tribunal considering the facts and circumstances of the cases lawfully deleted the said amount. 10. Ms. Mahfuza Begum, the learned Assistant Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, o......reme 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. Ed. This Case is also Reported in: ......reme 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. Ed. This Case is also Reported in: ..

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

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

....ears that they took exception to the fact that the affidavit in support of the appli­cation for modification of the order dated 5-5-2014 was sworn in by one Md. Harun-or-Rashid, an Upper Division Assistant of the office of the Attorney-General. The further exception taken by the learned Judges w......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271         ......y a different concept from that of inquiry. Inquiry is always to be made by a Magistrate or any per­son as may be directed by the Court, whereas, the investigation has to be made by a Police Officer or by a person (other than a Magis­trate) who is authorized by Magistrate in this behalf..

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

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

....se it was enacted after the assessment year 1998-1999; that the Tribunal considering the facts and circumstances of the cases lawfully deleted the said amount. 10. Ms. Mahfuza Begum, the learned Assistant Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, o......upreme 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. Ed This case is also Reported in: ......upreme 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. Ed This case is also Reported in: ..

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