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Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
.... This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......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 other or further order or orders as to this Court may seem fit and proper. 2. The facts leading to the issuance of the Rule in a nutshell can be stated thus, the ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
.... Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc......ended wholly and exclusively for the purpose of the business or profession of the assessee.
This legal provision of section 29(xxvii) of the Income Tax Ordinance 1984 has not been treated in its proper meaning by the DCT concern and the two lower appellate authorities and therefore the question..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....d. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J State.....................Petitioner (In both cases) Vs. Secretary, Ministry of Public Administration and others…..Respondents (In both cases) Judgment November 10, 2014. Result: ......a Magistrate) who is authorized by Magistrate in this behalf." 12. A close reading of the other provisions of the Code as in Chapter XII (heading of this Chapter is Disputes as to immovable property) and XVI (heading of this Chapter is Of Complaints to Magistrates) read with the other abov..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
....ng…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(i) In the circu...... Mr. Saikat Basu, appeared on behalf of the Taxes Department and filed affidavit-in-opposition, wherein it has been stated that the DCT concern upon finding that the claimed expenditure have not been properly evidenced by documents, the same are not verifiable and as such he lawfully disallowed to a..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....t
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner
Vs.
1. The Commissioner of Taxes, Taxes Zone-03,......4, should not be declared annulled, for seriously violating the provision section 121A of the I.T. Ordinance 1984 and/or such other or further order or orders passed as to this Court may seem fit and proper.
Facts of the writ petition
3. It has been asserted in the writ petition that the A..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
.... (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Chowdhury Mohidul Haque................Petitioner Vs. Anti-Corruption Commission and others.............Respondents Judgment October 21, 2014. Result: The petiti......ok cognizance of alleged offence on the strength of the said “বিকল্প অভিযোগ পত্র” (Alternative charge-sheet) No.238/Ka dated 5-8-2010 without assignment of proper and cogent reasons. 6. Against the initiation and continuation, of the proceedings of Sp..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
....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......en decided in many earlier cases in this court, but in the instant case the Assessee-applicant since claimed exorbitant expenses and did not submit any evidence to prove the said expenses by true and proper documents, the invocation of power under section 35(4) of the Income Tax Ordinance 1984 was q..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.....................Respondent Judgment September 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted if he is a defaulter in payment of rent, if the landlord needs the suit premises for bona fide requirement and if the tenant denies the title of the ...... tenant, that is, the respondent who was defendant in the suit. The case of the plaintiff, in short, is that the defendant was a monthly tenant under the plaintiff in respect of 'Ka' schedule property at a monthly rental of Taka 1, 00,000 in pursuance of an agreement for running hotel busi&s..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....tember 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted under the Premises Rent Control Act (1) if he is a defaulter in payment of rent (II) if the landlord needs the suit premises for bona fide requirement and (III) if the tenant denies the ti......f lease, the tenancy may continue as tenancy by holding over and the tenant is liable to be evicted only on above mentioned grounds……… (19) Bona fide requirement is based on proper appreciation of the evidence, both oral and documentary………….. (18..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
.... (2015) 302 ...... dwelling house thereon. No sooner he heard the news of sale of the suit land, plaintiff instantly jumped into the suit premises claiming right of pre-emption and his intention of purchasing the suit property in presence of witnesses Mr. Shaful Alam, Advocate, Mr. Asadul Alam, Advocate Mr. Mofizur R..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....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......2BB (3) of the Ordinance should not be declared to have been issued without lawful authority and is of no legal effect and/or pass such other or further order or orders as to this court seems fit and proper. 2. The short facts for disposal 5 of the Rule are that the petitioner's an assessee..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......07 (Annexure-A-1) should not be declared to have been issued without any lawful authority and is of no legal effect and/or pass such other or further order or orders as to this court may seem fit and proper”. 3. The Assessee-writ-petitioner Enamul Hoque Chowdhury, Director Hoque and Sons ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....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...... 2011-2012 only, should not be declared to have been initiated without lawful authority and is of no legal effect and/or such other or further order or orders passed as to this court may seem fit and proper. Claim of the writ-petitioner: 2. It has been asserted in the writ petition that th..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....1; Md. Matiur Rahman Vs. State, 19 BLD 607 = 4 BLC 375; Golam (Md.) Abdul Awal Sarkar Vs. State, 49 DLR 95; Abul Basher Vs. State, 47 DIJR 521; Abdul All Vs. State, 30 DLR (SC) 58; Taslima Khatoon Chhanda Vs. State, 17 BLC 277; Lutfar Rahman Vs. State, 25 DLR (AD)101; Md. Moslem Uddin Vs. State, 10 ...... the concerned department of the Government. Receiving the work order for construction of a bhaban by the contractor as an agent from any department of the Government is also an entrustment with property. Once the contactor as agent receives the work order for construction of a building, he is ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......ortion is rented out which not being in accordance with law and the provision of Schedule-C the same was required to be considered by the two lower appellate authorities which not having been done in proper manner the same is required to be answered by this court and in favour of the Assessee-applic..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......the trading of Oil and Sugar in the whole sale market having Proprietorship Firm named, M/S. Shahnewaz Enterprise. The Assessee-applicant derives income from the said business and also from the house property owned by him. The Assessee-applicant is a regular income tax payee under the TIN. 111-100-6..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)
....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...... No. 3 or to refund the amount to the petitioner or to allow adjustment with future bills of the respondent No. 3 and/or such other or further order or orders passed as to this court may seem fit and proper”. Fact of the Writ Petitioner 2. It has been asserted in the instant, very ba..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....sp; Bangladesh and others…………………………..Responde......failure to comply should not be declared to be without lawful authority and of no legal effect and/or why such other or further order or orders should not be passed as top this court may seem fit and proper. 2. The relevant facts for disposal of the Rule ,inter alia, are that the petitioner mad..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....ecially within the knowledge of any person the burden of proving that fact is upon him. This principle has been applied in many cases where the wife has been found killed in the house of the husband where they reside together. In such circumstance, the husband will have to prove by positive evi......r points to his guilt.
21. In view of the elaborate discussion of the High Court Division on all the relevant matters involved in the case we are of the opinion that the High Court Division upon proper consideration of the evidence and materials on record rejected the reference and dismissed th..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....: 68 DLR (HCD) (2016) 179 ......or disposal of the rule are that the opposite party No. 2 as plaintiff filed Partition Suit No. 103 of 1988 in the court of learned Subordinate Judge, Kishoregonj on 15-6-1988 for partition of ejmali properties described in schedule 1-6 of the plaint which was later on transferred to the Court of le..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
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