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Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)

....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.       ......7705 and 7706 of 2006 as affirmed by this Court in CP Nos.2382 and 2383 of 2009. Therefore, we need to see what were the facts involved in the said two writ petitions, what was decided there and what principle of law was propounded and how this Court approved the decision of the High Court Division ...... of August 2011 in Writ Petition Nos.1161 and 296 of 2011). Civil Appeal Nos. 30, 31 and 32 of 2012 Judgment Md. Abdul Wahhab Miah J. - Though the civil appeals (CAs) and the petitions for leave to appeal (CPs) have arisen out of separate judg­ments and orders of the different Div......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

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 ...... support of their case have adduced five witnesses and among them D.W.1 is the defendant No. 26 who tried to corroborate their pleading in his tes­timony. It is to be noticed that the established principle of civil law is such that it is the plaintiffs who in order to obtain a decree in their fa......the plaintiff must suffer.....(15) Credible Evidence— The plaintiffs in order to succeed must establish their own case by credible evidence and weakness of the defendants is no ground for awarding a decree in favour of the plain­tiffs….(15) Case Referred to- Syed......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 ..

Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10

One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....se three Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......se three Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......, 2nd Twelve Storied Building (6th floor), Segunbagicha, Dhaka, Bangladesh....................................Respondent. Judgment November 10, 2014 Result: All the questions formulated for determination are answered in the negative and in favour of assessee. Quest......oried Building (6th floor), Segunbagicha, Dhaka, 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..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3

The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka Vs. Azmat Fashions Limited & M/S Ornate Knit Garments Industries Limited, 2014, 43 CLC (HCD)

....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: ......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: ......irpur, Dhaka………………Respondent (Income Tax Reference Application No. 539 of 2004) Judgment November 10, 2014 Result: The question formulated for determination is answered in the negative and in favour of department. Ques......llip;……………Respondent (Income Tax Reference Application No. 539 of 2004) Judgment November 10, 2014 Result: The question formulated for determination is answered in the negative and in favour of department. Questions formulate..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0

The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

....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: ......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: ......lip;……………...................Respondent (Income Tax Reference Application No. 539 of 2004) Judgment November 10, 2014. Result: The question formulated to determination answered in the negative in favour of the department-applicant and again......ellip;………...................Respondent (Income Tax Reference Application No. 539 of 2004) Judgment November 10, 2014. Result: The question formulated to determination answered in the negative in favour of the department-applicant and against the assesse..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8

Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

.... 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:     ...... 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:     ......House No. 8, Road No. 3, Section-7, Mirpur Commercial Area, Mirpur, Dhaka………………Respondent Judgment November 10, 2014 Result: The question formulated to determination answered in the negative in favour of the department-applicant Lawy......oad No. 3, Section-7, Mirpur Commercial Area, Mirpur, Dhaka………………Respondent Judgment November 10, 2014 Result: The question formulated to determination answered in the negative in favour of the department-applicant Lawyers Involved: ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9

T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-1, Chittagong, 2014, 43 CLC (HCD)

....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: ......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: ...... Vs. The Commissioner of Taxes, Taxes Zone-1, Chittagong…………………Respondent Judgment October 29, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee.  ......he Commissioner of Taxes, Taxes Zone-1, Chittagong…………………Respondent Judgment October 29, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee.  Questions form..

Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1

Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213 Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka, 2014, 43 CLC (HCD)

....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: ......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: ......neer Road, Ayesha Manjil, Kakrail, Dhaka……………….....Respondent Judgment October 27, 2014 & October 28, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest......ha Manjil, Kakrail, Dhaka……………….....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..

Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1

Bangladesh Bridge Authority (Ex-Jamuna Multipurpose Bridge Authority), Setu Bhaban, Air Port Road, Banani, Dhaka-1212 Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ...... concern has committed error and illegality in discarded the book version of the accounts and therefore the two appellate authorities were required to consider the same on the face of the established principle of law, which having not been done, this court is compelled to answer the question No. 3 i......ant. Vs. The Commissioner of Taxes, Taxes Zone-1, Dhaka............................Respondent Judgment October 22, 2014 & October 23, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest...... The Commissioner of Taxes, Taxes Zone-1, Dhaka............................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..

Category: Fiscal/Taxation Law | Date: 23 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. ......t Division which held that the second charge-sheet appeared to be a result not of a fur­ther investigation but of reinvestigation in the name of further investigation, which is barred by law. The principle that reinvestigation is barred is established. However, the facts of the case men­tion......issed. When a supplementary charge-sheet is submitted on the basis of fresh evidence Under normal circumstances, if on the basis of fresh evidence a supplementary charge-sheet is submitted, for example by adding name of accused person (s) who had not been included in the initial charge-she...... 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 ......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 ......er........................Respondents Judgment September 20, 2014 Result: The appeal be allowed. When Court obtains expert's opinion Where other evidence produced before Court are sufficient to prove the genuineness of any disputed signature or document the Court m......ords, unsatisfactory and dangerous procedure and the desired course should be to go for microscopic enlargement and expert advice since the science of examina­tion of signature, writing, etc. for determination of similarity has advanced enough and it has reached to the stage of accuracy and cert..

Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10

Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent. Judgment September 17, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest......nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent. Judgment September 17, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

FAS Finance & Investment Ltd., Subastu Imam Square, 4th floor, 65 Gulshan Avenue, Gulshan, Dhaka Vs. The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka, 2014, 43 CLC (HCD)

....the result, the Income Tax Reference Application 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: ......the result, the Income Tax Reference Application 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: ......t (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent Judgment September 17, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest......2nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent Judgment September 17, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......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 revenue departmen......gun 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 revenue department. No answ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

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: ......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: ...... 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-respondent and ......e 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-respondent and against the ass..

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

Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)

....Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2       ......y holding-over. Such a tenancy cannot be created by the tenant's continuance of possession alone and there must also be the assent of the landlord, which may be expressed or implied. 21. The principle expounded in the case referred to above is not disputed. In the case in hand, though the r...... 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 landlord........(19) In the......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2       ..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13

Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)

....dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ......y holding-over. Such a tenancy cannot be created by the tenant's continuance of possession alone and there must also be the assent of the landlord, which may be expressed or implied. 21. The principle expounded in the case referred to above is not disputed. In the case in hand, though the r...... 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 title of the landlord. Even a......dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6

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:     ......e 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-respondent. ......nit (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-respondent. The question ..

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

Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......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: ......sp; Services Wing Large Tax Payer Unit (LTU) Dhaka……………….....Respondent Judgment September 16, 2014 Result: The questions No.1 and 2 formulated for determination are answered in negative and in favour of the Assessee-applicant. ......ng Large Tax Payer Unit (LTU) Dhaka……………….....Respondent Judgment September 16, 2014 Result: The questions No.1 and 2 formulated for determination are answered in negative and in favour of the Assessee-applicant. Questions formu..

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   ......e-emption under Muhammadan Law against a Hindu after finding that there is no pre-emption under Hindu Law, and applied Muhammadan Law not as law by which the Courts are bound but only on gener­al principles of justice, equity and good con­science as there was no corresponding statutory law t......tion is very special in its charac­ter. It is founded on the supposed necessities of a Muhammadan family, arising out of their minute sub-division and inter-division of ancestral prop­erty. Before invasion of Muslim such right was not known to the people of the subcontinent. Right of pre-emp......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   ..

Category: Property Law | Date: 15 Sep, 2014 | Hits: 8