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....t cannot quash a proceeding. The judgment of the High Court Division is set-aside.
This petition is accordingly disposed of.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 176
......t cannot quash a proceeding. The judgment of the High Court Division is set-aside.
This petition is accordingly disposed of.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 176
......as quashed the proceeding of Special Case No. 2 of 2008, so far its relates to the respondent M Sahabuddin Ahmed pending before the Special Judge, 7 Court, Dhaka.
2. We have perused the FIR, the Police report and the impugned judgment of the High Court Division. Learned counsel appearing for th......t cannot quash a proceeding. The judgment of the High Court Division is set-aside.
This petition is accordingly disposed of.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 176
..
Category: Constitutional Law | Date: 19 Feb, 2015 | Hits: 9
Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
.... The Adalat below is directed to proceed with the execution of the decree in accordance with law. Communicate this at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 199 ...... The Adalat below is directed to proceed with the execution of the decree in accordance with law. Communicate this at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 199 ...... have been passed without lawful authority and is of no legal effect. 2. Short back ground facts, relevant for the disposal of the Rule, are that Islami Bank Bangladesh Limited, Benapole Branch, Police Station-Benapole, District-Jessore-(respondent No.3), as plaintiff, filed Artha Rin Suit No.3......h Court Division (Special Original Jurisdiction) Present: Sheikh Hassan Arif J Mustafa Zaman Islam J Mosharaf Hossain (Md.)..........................Petitioner Vs. Bangladesh and others...... …………………..Respondents ..Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4
Ali Haider Chowdhury Vs. State, represented by the DC, Dhaka and another, 2015, 44 CLC (AD)
.... proper appreciation of law and fact do not call for interference. Accordingly, this criminal petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 147. ...... proper appreciation of law and fact do not call for interference. Accordingly, this criminal petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 147. ......ion under section 561A of the Code of Criminal Procedure with a view to quashing the impugned proceeding of Special Case No. 23 of 2007 arising out of ACC GR No. 25 of 2007 corresponding to Motijheel Police Station Case No. 140 dated 29-3-2007 under sections 409/109 of the Penal Code and read w...... proper appreciation of law and fact do not call for interference. Accordingly, this criminal petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 147. ..Category: Criminal Law | Date: 11 Feb, 2015 | Hits: 16
Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)
....by recalled and vacated. The office is directed to communicate the judgment and order to the persons concerned immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 320 ......riminal Procedure but this Rule is filed only to delay the proceeding to progress in its own course, as such, the Rule should be discharged. 14. Mr. Goutam Kumar Roy, the learned Deputy Attorney-General appearing along with the learned Assistant Attorney Generals Mr. Md. Eunus Ali and Mr. Yousu......tance of the accused-petitioner, Sree Shamvunath Karmaker and another calling upon the opposite parties to show cause as to why the proceedings in Special Case No. 2 of 2009 arising out of Panch-bibi Police Station Case No. 11 dated 16-10-2008 corresponding to GR No. 320 of 2008 (Panch) under sectio......by recalled and vacated. The office is directed to communicate the judgment and order to the persons concerned immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 320 ..Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4
State Vs. Engineer Monjurui Ahsan Munshiand another, 2015, 44 CLC (AD)
....t afresh. The leave petitions are accordingly, disposed of with the above observations and directions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149 ......used person...........(6-8) Case Referred To- Anti-Corruption Commission Vs. Mohiuddin Khan Alamgir, 62 DLR (AD) 290. Lawyers Involved: Momtazuddin Fakir, Additional Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner. (In Crimiml Petiti......t afresh. The leave petitions are accordingly, disposed of with the above observations and directions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149 ......t afresh. The leave petitions are accordingly, disposed of with the above observations and directions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149 ..Category: Criminal Law | Date: 2 Feb, 2015 | Hits: 11
Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)
....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. ......e petition is dismissed. Lawyers Involved: Md. Khurshid Khan, Advocate instructed by Md. Zahirul Islam, Advocate-on-Record—For the Petitioners. Biswajit Deb Nath, Deputy Attorney-General (appeared with the leave of the Court)—For the Respondent. Criminal Petition for ......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. ......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
....tive and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
This Case is also Reported in:
......nstant Income Tax Reference Application as aforementioned.
Claim of the Taxes department:
4. Upon service of the notice, the Taxes department appeared through the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Shaikat Basu and fil......tive and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
This Case is also Reported in:
......tive and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....of the account, save and accept the statutory disallowances.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......olation of section 35(4) of the Income Tax Ordinance 1984.
Claim of the Taxes department:
6. Upon service of the notice, the Taxes department appeared through the learned Assistant Attorney General Mr. Shaikat Basu, and submitted affidavit-in-reply, wherein it has been claimed that the DCT......of the account, save and accept the statutory disallowances.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......l Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Getco Trading Limited, Represented by its Managing Director Mr. K.M. Khaled, 26, Shyamoli, Mirpur Road, Dhaka, Bangladesh……………………………As..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
.... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......estions posed in the Reference Applications ought to be answered in the negative on the new grounds placed by the assessee.
8. In reply, Mr. Razik-Al-Jalil, the learned Deputy Assistant Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General...... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ......estions posed in the Reference Applications ought to be answered in the negative on the new grounds placed by the assessee. 8. In reply, Mr. Razik-Al-Jalil, the learned Deputy Assistant Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General......Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ......s also Reported in: ..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......t appellate authority, upon considering the issue of the gift in its true perspective. Therefore, the instant Income Tax Reference Application is not maintainable.
5. The learned Deputy Attorney General Mr. S. Rashed Jahangir along with the learned Assistant Attorney General Mr. Shaikat Basu ap......he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......he result, the Income Tax Reference Application is rejected.
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: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....uestion 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: ......uestion 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: ......uestion 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: ...... Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....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:
......lication 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. Saikat Basu, appeare......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:
......s that the Taxes Appellate Tribunal was required to consider the issue in accordance with the provision of section 53F of the Income Tax Ordinance 1984 and also on the basis of the documents known as Bangladesh Accounting Standard (BAS) Volume-1 and also the annual report of 2008 of the Assessee-app..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....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:
......he 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. Nasrin Parvin, appear......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:
......l Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh……………………………&h..
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 ......rate can authoritatively look into the papers and documents of the NBR— Local and Revenue Audit Directorate is internally set up by and under the authority of Comptroller and Auditor-General for the purpose of conducting audit as required under Article 128 of the Constitution. The l......SC) 229; Purtabpur Company Ltd. Vs. Cane Commissioner, Bihar AIR 1970 SC, 189; Chandrika Vs. State of Bihar AIR 1984 SC 322; Anirudhsinhji Jadija Vs. State of Guzrat AIR 1995 SC 2390; Commissioner of Police, Bombay Vs. Gordhandas Bhanji AIR 1952 SC 16; State of Punjab Vs. Hari Kishan Sharna, AIR 196...... DLR (HCD) (2015) 73 ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....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:
......nance 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 reply argued that the q......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:
......sdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh................................review-Applicant
Vs.
The Commissioner of Taxes, ..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....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
......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
......t, in short, is that his son Md Humayun Kabir Gazi in 2003, obtained investment facility of Taka 1, 00,000 for business purposes for his business enterprise M/s Sabbir Gazi Furniture from Islami Bank Bangladesh Limited, Chandpur branch as per sanction advice issued by the defendant No.1 (Manager Isl..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......esult: The Rule is made absolute. Case Referred to- Salauddin Vs. MA Hai 63 DLR (AD) 138; Burmah Eastern Ltd Vs. Burmah Eastern employees Union, 18 DLR 709; Abdul Jalil Vs. Islami Bank Bangladesh Ltd., 53 DLR (AD) 12 and Rasheda Begum Vs. Nurussafa, 2004 BLD (AD) 223 = 9 BLC (AD) 223...Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....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
......rs 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 appearing on behalf of....... (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 Commissioner (1968) 2 All ER-139; Associated Provincial Picture Vs. Wednesbury Corporation [1......Jurisdiction)
Present:
Md. Ashfaqul Islam J
Md. Nazrul Islam Talukder J
Mostafa Kamal Sazu and others................Petitioners
Vs.
Secretary, Ministry of Finance, Bangladesh Secretariat, and others....... Respondents
Judgment
December 8, 2014
Resu..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ......rks Ltd, 45 DLR (AD) 69, a case on Bangladesh Abandoned Property Act, President Order No. 16 of 1972, wherein law has been interpreted by majority view as:- "The learned Additional Attorney-General appearing for the appellants in C. A. No. 31 of 1991., now makes a radical departure fr...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ......d, 45 DLR (AD) 69; State of Madhya Pradesh Vs. Vishnu Prasad; AIR 1962 1593; Palani Goundan Vs. Peria Goundan, AIR 1941 Mad 158; Hazera Begum Vs. Artha Rin Adalat, 12 BLC (AD) 153; AKM Nurul Alam Vs. Bangladesh 46 DLR(AD)113. Lawyers Involved: Md. Eunus, Advocate—For the Plaintiff-Pe..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
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