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....r 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 those returns were not selected by the National Board of Revenue under the provision of section 82BB(3) of the Income Tax Ordinance 1984. B...... 82BB(1), nevertheless reopened those deemed assessment orders under the provision of section 93 of the Income Tax Ordinance 1984 despite the fact that those returns were not selected by the National Board of Revenue under the provision of section 82BB(3) of the Income Tax Ordinance 1984. But since ...... nevertheless reopened those deemed assessment orders under the provision of section 93 of the Income Tax Ordinance 1984 despite the fact that those returns were not selected by the National Board of Revenue under the provision of section 82BB(3) of the Income Tax Ordinance 1984. But since the asses......;……….....Respondent
Judgment
October 27, 2014 & October 28, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
I. In the circumstance..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....াল) on 26.5.2009, being Complaint Case No. 138 of 2009, upon which the Assessee-applicant authority obtained a recommendation from the (কর ন্যায়পাল)to be implemented by the National Board of Revenue. While the said recommendation, in respect of the Assessment year 2006-200......n 26.5.2009, being Complaint Case No. 138 of 2009, upon which the Assessee-applicant authority obtained a recommendation from the (কর ন্যায়পাল)to be implemented by the National Board of Revenue. While the said recommendation, in respect of the Assessment year 2006-2007 was pen......09, being Complaint Case No. 138 of 2009, upon which the Assessee-applicant authority obtained a recommendation from the (কর ন্যায়পাল)to be implemented by the National Board of Revenue. While the said recommendation, in respect of the Assessment year 2006-2007 was pending befo......ka............................Respondent
Judgment
October 22, 2014 & October 23, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
A. Whether on the fact..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
....ified maintaining the authority of making assessment order by the Additional Commissioner of Taxes without considering the provision regarding selection for audit of the applicants I.T. return by the National Board of Revenue and making of assessment order on the basis of audit by the Deputy Commiss......ntaining the authority of making assessment order by the Additional Commissioner of Taxes without considering the provision regarding selection for audit of the applicants I.T. return by the National Board of Revenue and making of assessment order on the basis of audit by the Deputy Commissioner of ......the authority of making assessment order by the Additional Commissioner of Taxes without considering the provision regarding selection for audit of the applicants I.T. return by the National Board of Revenue and making of assessment order on the basis of audit by the Deputy Commissioner of Taxes if ......ellip;…………….....Respondent
Judgment
September 17, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(1) In the circumstanc..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....rar, 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:
......rar, 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:
......াবে মোট আয়ের সহিত যোগ না করায় কর নির্ধারণী নিধারনী আদেশটি Erroneous & Prejudicial to the interest of Revenue হইয়াছে। হৃত রাজস্ব পুনোরোদ্ধারের ......e Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000……………………Respondent
Judgment
September 17, 2014
Result:
The questions (1) and (2) formulated for determination are answered in the affirmative and in favour of reve..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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:
......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:
......াবে মোট আয়ের সহিত যোগ না করায় কর নির্ধারণী নিধারনী আদেশটি Erroneous & Prejudicial to the interest of Revenue হইয়াছে। হৃত রাজস্ব পুনোরোদ্ধারের ......issioner of Taxes, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000……………Respondent
Judgment
September 17, 2014
Result:
The questions (1) and (2) formulated for determination answered in the affirmative in favour of the department-respond..
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: ......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: ......াবে মোট আয়ের সহিত যোগ না করায় কর নির্ধারণী নিধারনী আদেশটি Erroneous & Prejudicial to the interest of Revenue হইয়াছে। হৃত রাজস্ব পুনোরোদ্ধারের ......es, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000…………………Respondent Judgment September 17, 2014 Result: The questions (1) and (2) formulated to determination answered in the affirmative in favour of the department-responde..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....or the assessment year 2006-2007 disclosing a total income of Tk. 1,05,21,242.00 under the provision of section 82B of the Income Tax Ordinance 1984. But the said return was selected for audit by the National Board of Revenue under the provision of section 82B(3) of the Income Tax Ordinance 1984 and......hod employed is such that in the opinion of the DCT the income of the assessee cannot be properly deduced therefrom. Again, the DCT can ignore the book version of the account if he finds that (i) the Board of Revenue has directed to follow a particular method of accounting and the assessee has faile......yed is such that in the opinion of the DCT the income of the assessee cannot be properly deduced therefrom. Again, the DCT can ignore the book version of the account if he finds that (i) the Board of Revenue has directed to follow a particular method of accounting and the assessee has failed to main......his Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ......aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ......; (Hamilton's Hedaya, vol. Ill, p, 592). What was the effect of this? In course of time, pre-emption became adopted by the Hindus as a custom. I may here refer to an official paper printed in the Revenue Reporter, Vol. V, at p. 150, in which it is said that the rule of pre-emption has been adopt...... (2015) 302 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....er Of Taxes- DCT has no authority to reopen the return of the assessee by issuing notice under section 93 while the assessee files return under section 82BB(1) without selection for audit by the National Board of Revenue.............................(11) When a return is filed by an assesse......es- DCT has no authority to reopen the return of the assessee by issuing notice under section 93 while the assessee files return under section 82BB(1) without selection for audit by the National Board of Revenue.............................(11) When a return is filed by an assessee under s......DCT has no authority to reopen the return of the assessee by issuing notice under section 93 while the assessee files return under section 82BB(1) without selection for audit by the National Board of Revenue.............................(11) When a return is filed by an assessee under section 82......nt: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment September 15, 2014 Result: The..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....d, Rumana Hoque Tower, 1267/A, Goshaildanga, Dist-Chittagong…………………………………Assessee-Applicant Vs. 1. National Board of Revenue, NBR Building Segunbagicha, Dhaka, Represented by it’s Chairman. ...... 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......wer, 1267/A, Goshaildanga, Dist-Chittagong…………………………………Assessee-Applicant Vs. 1. National Board of Revenue, NBR Building Segunbagicha, Dhaka, Represented by it’s Chairman. 2. Commissioner ......e, 1984 (Ordinance No. XXXVI of 1984); Section 93 S.R.O. No. 98 of 2007 Admittedly the Assessee-writ-petitioner in writ 13004 of 2012 has obtained the privilege of the S.R.O. No. 98 of 2007 and disclosed his undisclosed income for the assessment year 2006-2007 and paid the required tax alo..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
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: ......;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: ...... bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether on the fact..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....Dr. Poly 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 Commi......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...... 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 of Taxes, ......nt September 3, 2014 & September 4, 2014 Result: The rule is made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Sections 82BB(1) and 83BB(3) The Finance Act 2011 The Assessee since obtained the finalization of her..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....cision regarding 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 direc......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......oan 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 concern Depu......hellip;……………Respondent Judgment September 1, 2014 Result: The question no.(3) formulated for determination is answered in the negative and in favour of assessee. The question Nos. 1, 2 and 4 are not required to be answered. Q..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....mmissioner of Taxes in Income Tax Reference Application No. 313-314 of 2004; Global Insurance Co. Limited Vs. The Commissioner of Taxes in Income Tax Reference Application No. 202 of 2009; Bangladesh National Insurance Co. Limited Vs. The Commissioner of Taxes in Income Tax Reference Application No.......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...... 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 of the I......ellip;………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Se..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....see-applicant 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......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......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 Tax Ordina......hellip;…………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: In Income Tax Reference..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)
....ndustries 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. ...... 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...... 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. Deputy Commi......as company rather the bill served by the gas company is collected through the banking channel, which has not been denied by the taxes department that the consumer pays the bill to the classified Bank and the Bank in turn pays the billed amount to the gas company. It appears from the highlighted port..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....iling the legal status of the games especially by reference to specific pieces of legislations, namely, The Public Gambling Act, 1867; The Penal Code; The Places of Public Amusement Act, 1933 and the National Sports Council Act, 1974. 9. We examined the legislations now in place regulating spor...... 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 ...... 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 ......zaman J Md. Jafar Ullah...................Petitioner Vs. The People’s Republic of Bangladesh represented by the Secretary, Ministry of Home Affairs, Bangladesh Secretariat, Dhaka and others................Respondents Judgment June 18, 2014. Result: The Rule i..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 ......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 ......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 ...... Md. Sajjad Ali...........................Condemned Prisoner Judgment June 16, 2014. Result: The Death Reference No.133 of 2008 rejected. Criminal Appeal No. 8657 of 2008 and the Jail Appeal No.30 of 2009 are allowed. Case Referred to- Mizazul Islam Dablu Vs. S..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 ......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 ......stigation, the accused issued the rent receipt of Taka 2 on 10-4-2007 on receiving the bribe money of Taka 4,000, he did not examine the Assistant Commissioner (Land), Additional Deputy Commissioner (Revenue) and Upazila Nirbahi Officer, there is no dwelling hut adjacent to the place of occurrence, ......; ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....f the Ordinance 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 ......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......haka-1000……………Respondent Judgment June 9, 2014. Result: The questions (i) formulated for determination answered in the negative i.e. against the Revenue and in favour of the assessee-applicant. Cases Referred to- Lemon Grass Restaurant...... Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
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