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....ontemner-opposite parties, for committing contempt of this Court, by not obeying this Court's order dated 23nd of July, 2013 as regards admitting a new Bank Guarantee and adjust with the previous bank' Guarantee and to return back the remaining amount to the petitioner; that the contemner-op......1. I have heard the learned amicus curiae, perused the order dated 13-6-2013 and 23-7-2013 passed in Arbitration Application No. 27 of 2012, the petition for drawing contempt proceeding alongwith the documents annexed, the Rule, the affidavit filed by the contemners and have also consulted the decis..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
.... of articles cannot be shifted easily. So, the misfiling or mis-racking of this type of goods cannot be taken as a good defence case. 22. She lastly submits that the appellant has been trying to bank the evidence of Benod Biswas, the C&F agent who stated that some goods have been delivered ......ment and 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) 130 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....iness at Tk. 1,64,40,557/-. The DCT made assessment under sections 83(2) and 46 of the Ordinance disallowing some non-verifiable expenses and also disallowing an amount of Tk. 8,80,621/- derived from bank interest and adding it as income of the assessee.
4. Against the said assessment order, th......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:
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Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....ness at Tk. 1,64,40,557/-. The DCT made assessment under sections 83(2) and 46 of the Ordinance disallowing some non-verifiable expenses and also disallowing an amount of Tk. 8, 80,621/- derived from bank interest and adding it as income of the assessee. 4. Against the said assessment order, th......preme 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: ..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
.... Court of Bangladesh, is directed 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:
......th the return, issued notices upon the assessee under sections 83(1) and 79 of the Ordinance. Whereupon, the assessee’s representative appeared with cash-book, ledger, salary register and other documents. The DCT, upon hearing and on examination of the documents furnished by the assessee, disr..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....me Court of Bangladesh, is directed 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: ......th the return, issued notices upon the assessee under sections 83(1) and 79 of the Ordinance. Whereupon, the assessee’s representative appeared with cash-book, ledger, salary register and other documents. The DCT, upon hearing and on examination of the documents furnished by the assessee, disr..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....the petitioner to his job with such seniority which he would have achieved, but for the illegal forced retirement. The respondents must also pay the petitioner all the back wages with interest at the bank rate, within 90 days from the date they receive this judgment. Section 9(2) of the Governm......in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ......Saham—The documents, which were admittedly produced before the lower appellate Court, have not been considered by the High Court Division as the appellant failed to show relevancy of those documents. We are of the view that even now those documents may be considered by the trial Court to ..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ...... the evidence adduced from the side of the plaintiffs are not trustworthy, rather they have falsified the case of the plaintiffs on title and possession. The learned Advocate submits that the title f documents of the defendants i.e. the deeds of exchange are more than 30 years old and its prop..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....ate the provision of any statute. The SRO which has been relied upon by the learned Deputy Attorney General does not at all applicable to the transfer of sponsor shares made by the Assessee-applicant bank and any tax liability upon such income has to be made in accordance with the provision of secti...... the parties in dispute and perused the record of the case. It transpires to us that the DCT made such addition on verifiability ground. The learned AR of the Assessee could not adduce any evidential documents to controvert the finding of the tax authorities below and hence, we refrain from interfer..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....ble to be decided in the affirmative in favour of the assessee-respondents. He finally contends that though it is the ultimate responsibility of the assessee, but it is also the responsibility of the bank to deduct the tax at source under section 53EE of the Ordinance and therefore, the assessee was......reme Court of Bangladesh is directed 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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......e as he thinks fit. (3 A) When such report is in respect of a case to which section 170 applies, the police-officer shall forward to the Magistrate along with the report— (a) all documents or relevant extracts thereof on which the prosecution proposes to rely other than tho..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ble to be decided in the affirmative in favour of the assessee-respondents. He finally contends that though it is the ultimate responsibility of the assessee, but it is also the responsibility of the bank to deduct the tax at source under section 53EE of the Ordinance and therefore, the assessee was......upreme Court of Bangladesh is directed 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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ble to be decided in the affirmative in favour of the assessee-respondents. He finally contends that though it is the ultimate responsibility of the assessee, but it is also the responsibility of the bank to deduct the tax at source under section 53EE of the Ordinance and therefore, the assessee was...... is directed 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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......ared 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 accept the said expendi..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....ether the Taxes Appellate Tribunal, Division Bench-05, Dhaka, was justified by passing an order for set aside with a direction upon the Deputy Commissioner of Taxes “to re-examine the issue for bank deposit and non-showing of bank liability after giving a chance of hearing to the assessee and ......red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
.... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ...... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ......ngali and that the so-called signatures in the alleged deed of agreement in English are not of the defendant No.1. 4. In the trial Court the plaintiff examined 3 witnesses and produced some documents in order to prove his case. The contesting defendants examined only one witness the d..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
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