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Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman Vs. The Commissioner of Taxes, Large Tax-payers Unit (LTU), 2014, 43 CLC (HCD)

....The Registrar, 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. This case is also Reported in: ......ision of law is very much clear and there is no ambiguity therein. So we are unable to agree with the submission of appellant’s ld. A. R. as enunciated above. It is evident from record that the action of the ld. Additional Commissioner of Taxes was strictly in accordance with the provision of ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8

Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ngladesh, 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:     ......ision of law is very much clear and there is no ambiguity therein. So we are unable to agree with the submission of appellant’s ld. A. R. as enunciated above. It is evident from record that the action of the ld. Additional Commissioner of Taxes was strictly in accordance with the provision of ..

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

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

....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......sed against the source of such undisclosed income by the DCT concern since the provision of Paragraph-2 of the S.R.O. 98 of 2007 categorically restricted the income tax department to make any further action against such non-discloser of undisclosed income........(10) The DCT concern having been..

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

Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)

....ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ...... exonerate those six persons against whom charge-sheet had been submitted and accepted by the learned Magistrate, while at the time implicating the informant's wife as an accused in the case. The action of the CID smacks of mala fide which leads to conclude that the subsequent charge-sheet was i..

Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34

Government of Bangladesh, represented by the Secretary, Ministry of Land and others Vs. Sharifun Nessa and others, 2014, 43 CLC (AD)

....sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 274.     ......ought the matter to the notice of the Ministry of Land for derequi­sition of the land in question in favour of the writ-petitioners. But as ill luck would have it, the Government did not take any action for release of the land in question. 4. Against the inaction of the Government, the writ..

Category: Property Law | Date: 9 Sep, 2014 | Hits: 21

Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......he same and offer its rebuttal. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 35(4) The Deputy Commission Taxes (DCT) is under an obligation to either raise dissatisfaction as to the method accounting or to pin point the defects in the item of expenditure, prior to ..

Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5

Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......the learned Assistant Attornies General Ms. Nasrin Parvin along with Mr. Saikat Basu, appeared on behalf of the Taxes Department and filed affidavit-in-opposition, wherein it has been stated that the action taken by the DCT concern in assessing the tax liability including the family expenses was cor..

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

Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......ence Application No. 302 of 2013: 1. In the circumstances and on the facts, whether the Taxes Appellate Tribunal, was justified maintaining the decision of the authority below that the Bank transaction is the basis of income and material for the proceeding under section 83A(5) & 93 of the I..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0

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: ...... the appellant is not a banking institution, it does not fall in the category of the above institutions listed in the above provision of law. So, the order of the learned C.T. (Appeal) confirming the action of the DCT in making the addition of income amounting to Tk. 4,34,88,969.00 which was kept by..

Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3

Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)

.... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ......er save as provided by the Places of Public Amusement Act 1933. There must be ‘notified places of public amusement’ as per requirement of the Act for the purpose of such programs. g) action or drive by police and other agencies competent so to take, against acts prohibited and punis..

Category: Others | Date: 28 Jun, 2014 | Hits: 91

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 ......of insanity if it "appears to that Court", that the accused is of unsound mind. If the accused is reasonably believed to be of unsound mind, it is always open to a Court of Sessions to take action under section 465". 87. There is no dispute about the decisions cited above. In our..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15

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   ......3. Under the above circumstances Abdus Salam Khokon making a written complaint nar­rating the above facts to the District Officer, DUDAC, Narayanganj wanted to nab the accused at the time of transaction of the said bribe and accordingly the allegation was registered as FIR No. 3 of 2007 dated 10..

Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8

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 ......titioner executed per­sonal guarantee. On the other hand, Russel Lodge obtained credit facilities from Mercantile Bank Limited (respondent No. 5) vide sanction letter dated 6-5-2007. In this transaction as well, the petitioner stood guar­antee for the said loan by executing personal guarante..

Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11

ECOM Agroindustrial Corporation Ltd. & another Vs. Mosharaf Composite Textile Mills Ltd, 2014, 43 CLC (HCD)

....hrough arbitration expeditiously. The order of injunction granted earlier by the trial Court is hereby vacated. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 330   ...... 154 1C 7; It has been held that a private tribunal, such as an arbitrator, cannot oust the jurisdiction of the Court, but an arbitration becomes functus officio when the Court has refused to stay an action, or the defendant has abstained from asking it to do so. This rule only applies when the disp..

Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7

Elahi Box Sardar (Md.) Vs. Government of Bangladesh repre¬sented by Ministry of Communication and others, 2014, 43 CLC (AD)

....trative Appellate Tribunal, but for other grounds dis­cussed above. Accordingly, the petition is dis­missed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 127.   ......dministrative Tribunal could accept the case in question, because proviso to sub-section (2) of section 4 of the Act, 1980 has clearly provided that no application in respect of an order, decision or action which can be set aside, varied or modi­fied by a higher administrative authority under an..

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. ......tion 10. Things said, or done by con­spirator in reference to common design Where there is reasonable ground to believe that two or more persons have conspired together to commit an offence or an action­able wrong, anything said, done or written by any one of such persons in reference to the..

Category: Criminal Law | Date: 14 May, 2014 | Hits: 16

Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)

.... 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: ......r by the Court:- Income Tax Reference No. 255 of 2004 (Assessment year 2001-2002) “(i) Whether, in the facts and circumstances of the case, the Tribunal was justified in upholding the action of the IACT in holding the income of the applicant arising from interest on FDRs and PSPs to ..

Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ngladesh 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. This Case is also Reported in:   ......the Court:- Income Tax Reference No. 255 of 2004 (Assessment year 2001-2002) “(i) Whether, in the facts and circumstances of the case, the Tribunal was justified in upholding the action of the IACT in holding the income of the applicant arising from interest on FDRs and PSPs to ..

Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5

State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)

....ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......mit his statement of wealth along with the statements of wealth of his wife and other dependants within 7 (seven) days of the receipt of the said order. The said order dated 20-6-2007 contained legal action includ­ing confiscation of his assets in default of submitting the statements within the ..

Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8

Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)

....l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ......e everywhere around the world. But they in most cases markedly differ from our abuses in degree as well as in kind. There it is rarely tainted with bad faith or intentional dishonesty and bulk of the actions and decisions arise out of ignorance or misunderstanding. The fact is better reflected in th..

Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5