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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)
....referring to the case of Mujibur Rahman (supra). In that case, this Court has held that "Within its jurisdiction the Tribunal can strike down an order for violation of principles of natural justice as well as for infringement of fundamental rights, guaranteed by the Constitution, or o......under section 9(2) of the Act, 1974, the Government must show its satisfaction that his service is no longer required in the public interest, but the writ-respondents have failed to file any paper or document to show either before the High Court Division or before this Court that it was satisfied be..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
.... of their legal right to be promoted as Directors of the Commission despite their repeated representations to the respondent No. 2 in that regard. Eventually the petitioners served a notice demanding justice upon the respondents for legal redress of their grievances; but the respondents turned a dea......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ......amined two witnesses, defendant No.1 examined one witness and defendant No. 2 examined 2 witnesses in support of their respective cases. 7. Considering the facts, circumstances and oral and documentary evidence on record, by his judgment and decree dated 6-10-1993 the learned Senior Assist..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....fore the appellate Court, but the appellate Court did not remand the case to consider these documents nor the High Court Division look notice of these documents which has caused grave failure of justice. 10. Mr. Md. Taufique Hossain, learned Advocate-on-Record appearing for the respon......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)
.... its subsequent appeal misconstrued the actual position of law and without proper sifting of evidence arrived at an erroneous finding resulting in an error in the decision occasioning failure of justice. During trial of the original suit the plaintiff-opposite parties have utterly failed t...... 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
....ven supplemental to the substantive question raised in the reference application is left aside on the ground that the same was not raised before the Taxes Appellate Tribunal that will be a mockery of justice and not lawful relief to the litigant public. This court, being the last resort of the natio...... 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
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....General of Rapid Action Battalion (RAB) and the Chief of the Criminal Investigation Department (CID) to show cause as to why they shall not be directed to bring the perpetrators and their abettors to justice of the abductions and murders of Nazrul Islam, panel Mayor and Ward Councilor of Narayanganj......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
....vision of section 159 of the Income Tax Ordinance 1984 to consider the peculiar circumstances prevailing in the instant case and to dispose off the matter by itself, it should do the same for ends of justice. But that being not done, the abdication of responsibility by the Taxes Appellate Tribunal i......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
....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:
......rn for the assessment years 2000-2001, 2001-2002, 2002-2003, 2003-2004, 2004-2005, 2005-2006 and 2006-2007 along with the chartered accountant certified audit report and all the supporting papers and document and the evidences supporting the said accounts, whereupon the Assessee-applicant authority ..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....marked as exhibits-3ka and 3kha and other records produced as documentary evidence at the trial and relied upon by the trial Court in holding the accused persons guilty and thus caused miscarriage of justice. 6. We have heard Mr. Biswajit Deb Nath, the learned Deputy Attorney-General for the St...... be in possession of the postal authorities, that the High Court Division while acquitting the accused respondents did not consider the evidence of the prosecution witnesses in juxtaposition with the documentary evidence of Motor Vehicle Stamp Sale registers and counter foils of Tax Token issued whi..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
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 ...... 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 may not insist for expert's opinion, but where the evidence adduced before Co..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: ......oke the power available under the provision of section 35(4) of the Income Tax Ordinance 1984 and to book version of the accounts submitted along with the return since the Assessee-applicant is not a document sacrosanct which cannot be denied. The assessee-applicant has claimed exonerated expenditur..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....ion to stand in the shoes of vendee. Before the British regime all the citizens of India followed Muhammadan Law. Mohammadan pre-emptor and Hindu Pre-emptee where Muhamma-dan law applied according to justice, equity and good conscience. During Muslim regime jamindars i.e. mostly Hindu had to invoke ......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
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....3 along with the notice under section 130 of the Income Tax Ordinance 1984 is required to be made. Such representation having been not responded the Assessee-writ-petitioner served a notice demanding justice upon the DCT concern and preferred the instant writ petitions and obtained the rule Nisi as ......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....d 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: ......icious in maintaining excess estimate of commission in as much as to the fact that certificate in testimony of receipts and tax deducted therefore had been filed and while the CT(A) had no other document contrary to the amount document enclosed. 2. Whether, in the facts and on the circumst..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ing of the same is nothing but violation of law. In the instant case, the DCT did not hold audit in any form. The provision of Ordinance being fiscal law is to be followed strictly in order to render justice to the tax payer of the country.…… (7), (8), (9) & (10) Cases Referre......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. 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: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....ction 561A of the Code of Criminal Procedure can be invoked at any stage of the case even after conclusion of trial if it is necessary to prevent the abuse of the Court or otherwise to secure ends of justice…(16) Contractor as an Agent from Any Department Of The Government is also a...... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... the DCT Concern; “We have heard both sides and gone through the records. We have also examined the issues. Considering overall facts & circumstances of the case, Tribunal, for ends of justice take the position that the before making such assessments the appellant should get a chance ......0.2.2011 the Director General, Central Intelligence Cell (CIC) Dhaka, Mr. Sarwar Hossain Chowdhury asked the Assessee-applicant to come to his office with his wife for verification of some papers and documents submitted by them to the Taxes Department pursuant to which the Assessee-applicant went th..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)
....d of Revenue, praying for either adjustment of those amount with the future gas bill or to refund the same. That prayer being not responded, the Assessee-writ petitioner upon serving notice demanding justice upon the respondents, preferred the instant writ petition and obtained the instant rule Nisi......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
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