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Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Hoque Tower, 1267/A, Goshaildanga, Dist-Chittagong…………………………………Assessee-Applicant Vs. 1. National Board of Revenue, NBR Building Segunbagicha, Dhaka, Represented by it’s Chairman. 2. Comm......reme Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Enamul Hoque Chowdhury, son of Abdul Hoque Chowdhury Director Hoque & sons Limited, Rumana Hoque Tower, 1267/A, Goshaildanga, Dist-Chittagong…..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
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: ...... High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh............................Assessee-Ap..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....;Income from other sources” shall be computed in accordance with the method of accounting regularly employed by the assessee. (2) Notwithstanding anything contained in sub-section (1), the Board may, in the case of any business or profession, or class of business or profession, or any oth......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: ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....Dam, wife of Prof. Dr. B.K. Dam, 129/3, Upashahar, Sapura, Rajshahi, Bangladesh………………………Assessee-Applicant Vs. 1. The National Board of Revenue, represened by its Chairman, Segunbagicha, Ramna, Dhaka. 2. The Commissioner o......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)
....garding loan of the applicant. The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984); Section 82BB (3) Under section 82BB (3) of the Income Tax Ordinance 1984, the National Board of Revenue may select the return submitted by an assessee for audit purpose and direct the con......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
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....plication No. 456 of 2013 under the normal provision showing a total income of Tk. 90,13,000.00 whereupon the return for the assessment year 2006-2007 and 2007-2008 was selected for audit by National Board of Revenue and the DCT concern upon serving notice under the provision of section 83(1) and 79......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)
....cant has raised unnecessary question inasmuch as the instant case was clear case of tax evasion with clear undeniable and explicit information from the Central Intelligence Cell (CIC) of the National Board of Revenue the DCT concern reopened the case under the provision of section 93 of the Income T......e purchaser and therefore the money which has been shown in the bank account is not selling money by the Assessee-applicant and the producer of the consumer item this has been explained to the Deputy Director Central Intelligence Cell (CIC) of NBR who did not consider in order to benefit himself und..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)
.... Limited, represented by its Director, Dilkusha Centre, 28, Dilkusha (18th floor) Suit No-1803, Dhaka-1000…………………Petitioner. Vs. 1. National Board of Revenue, represented by its Chairman, Revenue Bhaban, Segunbagicha, Dhaka-1000. 2. Dep......reme Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J J.S.M. Glass Industries Limited, represented by its Director, Dilkusha Centre, 28, Dilkusha (18th floor) Suit No-1803, Dhaka-1000……&hellip..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ......olumn No.(11) of the “Application Form for appointment in the post of Headmaster in the Government Primary Schools” published in the daily “Janakantha” dated 13.01.2012 by the Directorate of Primary Education ,Section-2, Mirpur, Dhaka-1216 (respondent No.3) under Memo No.পà..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
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: ......preme Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Union Capital Limited, represented by its Managing Director & CEO Mr. Md. Akter Hossain Sannamat ………………&h..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....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 ......d allowing the criminal appeal and the jail appeal. 23. He, however, refers to the following cases: 1. Watty Ahmed alias Babi Vs. State, reported in 58 DLR 433; 2. Woolmington Vs. Director of Public Prosecutors, All England Law Reports, reported in 1935 AC 462; 3. Nikhil Cha..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)
....se of the petitioner. We find no merit in the contention of the learned counsel. The petition is accordingly dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......) of 2014.) The case reported in 19 BLC 468 has been affirmed by the above judgment. Judgment Surendra Kumar Sinha J. - In this petition accused petitioner Abdul Wadud, former Managing Director of Rupantorita Prakritik Gas Company Limited seeks leave from a judg-ment of the High Court..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....d 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) 114 ......(three) years with a fine of Taka 2,000 in default to suffer rigorous imprisonment for 6 months more. 2. The facts relevant for disposal of the appeal in short, is that Md. Berizir Ahmed, Deputy Director of the Durniti Daman Commission (in short, the DUDAC), Narayanganj lodged the First Informa..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....inance even if, concealment of income is detected on definite information in view of the non-obstante clause in section 83A(2) of the Ordinance. Under sub-section (2) of section 83A only the National Board of Revenue (the NBR, in short) had the jurisdiction to select 20% of the returns and sent such......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: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ncealment of income is detected on definite information in view of the non-obstante clause in section 83A(2) of the Ordinance. Under sub-section (2) of section 83A only the National Board of Revenue (the NBR, in short) had the jurisdiction to select 20% of the returns and sent such......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: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......s from the said report of CIB. 3. Short facts, relevant for the disposal of the aforesaid Rules, are narrated below: In Writ Petition No. 9158 of 2012, the petitioner was the Managing Director of two limited companies, namely Mystic Pharmaceuticals Limited and Russel Lodge Holdi..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
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 ......vision the application for additional evidence was allowed for determination of the biological relationship between the child and the defendant. .......(20) Cases Referred to- Managing Director Janata Bank Vs. Md. Bazlur Rahman, 51 DLR (AD) 141 Lawyers Involved: Mozahar Hoss..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....essment year 2001-2002 i.e. income derived from interest of Protirakshya Shanchaya Patras (PSP’s). In respect of the interest derived from PSP’s, a notification was issued by the National Board of Revenue being SRO No. 178-Ain/1989 dated 04.06.1989 (shortly, SRO No. 178). This SRO No. 17...... 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: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5