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A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....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 ...... MLR 186 it was held that irregularities committed in course of discharge of duties by the public servant do not constitute offence of criminal misconduct and punishable offence. I find the decision of the reported cases are very much applicable in this case also. Keeping eyes to the facts..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
....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:
......the assessment.
5. Being aggrieved, the assessee preferred a second appeal being Income Tax Appeal No. 4411 of 2003-2004 before the Tribunal. The Tribunal by order dated 06.05.2004 cancelled the decision of the CTA with a direction to set off loss under section 37 of the Ordinance against the i..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....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: ......the assessment. 5. Being aggrieved, the assessee preferred a second appeal being Income Tax Appeal No. 4411 of 2003-2004 before the Tribunal. The Tribunal by order dated 06.05.2004 cancelled the decision of the CTA with a direction to set off loss under section 37 of the Ordinance against the i..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:
......rcumstances of the case the questions raised by the assessee-applicant are liable to answered in favour of the respondent-department.
9. In support of his contentions, Mr. Alam has relied on the decision of the following cases:-
(i) Eskayef Bangladesh Limited Vs. the Commissioner of Taxes ..
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: ......rcumstances of the case the questions raised by the assessee-applicant are liable to answered in favour of the respondent-department. 9. In support of his contentions, Mr. Alam has relied on the decision of the following cases:- (i) Eskayef Bangladesh Limited Vs. the Commissioner of Taxes ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
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. ......lute, only in part, in so far as the invocation of section 9(2) is concerned, rejecting, nevertheless, the plea that section 9(2) of the Act in question, is ultra vires. In consequence, the decision to send the petitioner on forced retirement under the purported authority of section 9(2) o..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)
...., 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 ......fitness and satisfactory service records subject to availability of vacant posts. After considering all the criteria for promotion, the Selection Committee, or for that matter, the DPC arrives at the decision to promote a Deputy Director to the post of Director of the Commission. Unfortunately, the ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
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 ......eciding the fate of the suit and 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 pa..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....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:
......The Commissioner of Taxes, reported in BTD (2002) 57 and the case of Fysons Bangladesh Limited vs. The Commissioner of Taxes reported in 23 BLD 203.
20. Upon examining the aforesaid two referred decisions, it appears that the proposition as has been made by this court as to the provision of gra..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....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:
......, this ground was not considered by him.
Against the order of the CTA, the assessee preferred an appeal being Income Tax Appeal No. 3171 of 2003-2004 before the Tribunal. The Tribunal upheld the decision of the CTA regarding addition of the disallowances in the trading account, but the assessee..
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: ......and so, this ground was not considered by him. Against the order of the CTA, the assessee preferred an appeal being Income Tax Appeal No.3171 of 2003-2004 before the Tribunal. The Tribunal upheld the decision of the CTA regarding addition of the disallowances in the trading account, but the assessee..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: ......, this ground was not considered by him. Against the order of the CTA, the assessee preferred an appeal being Income Tax Appeal No. 3171 of 2003-2004 before the Tribunal. The Tribunal upheld the decision of the CTA regarding addition of the disallowances in the trading account, but the assessee..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:
......series of cases has already been disposed of on the question as to the exercise of the power by the DCT concern, under the provision of section 35(4) of the Income Tax Ordinance 1984 and a firm decision has been established in the meantime that in order to invoke the power, available under the..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....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:
...... of hearing to the assessee and take action as per law instead of allowing the appeal.
II. In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified without giving decision in respect of the assessment order u/s 93 made by the Deputy Commissioner of Taxes and revi..
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:
......d that during the pendency of these Income Tax Reference Applications the National Board of Revenue by its letter dated 19.9.2010 informed the Assessee-applicant Authority that in accordance with the decision of the Tax Ombudsmen (কর ন্যায়পাল) the Finance Minister has allowed ..
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. ......f giving sanction to the charge-sheet being No.348 dated 18-10-2006 under sections 406, 409 and 201 of the Penal Code on which cognizance had been taken by the Divisional Special Judge, Barisal, took decision for re-investigation of the case. On the decision of the Anti Corruption Commission, respon..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 ......he execution of the alleged bainapatra by the defendant No.1 was not legally proved and that the High Court Division having not considered this aspect committed error of law resulting in error in the decision occasioning failure of justice and that the High Court Division sitting in revisional ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
....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:
...... and this court upon meticulous examination of the issue answered the question in negative and in favour of the assessee-applicant. Therefore further deliberation on the issue is not required and the decision made therein if treated as made in the instant Income Tax Reference Application for questio..
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:
...... and that the Inspecting Additional Commissioner of Taxes was fully justified by applying the provision of section 2(26) (e) of the Ordinance and that the CTA was also justified in upholding the said decision. However, the Tribunal gave some relief to other questions raised in the appeal.
8. In..
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:
......t and that the Inspecting Additional Commissioner of Taxes was fully justified by applying the provision of section 2(26)(e) of the Ordinance and that the CTA was also justified in upholding the said decision. However, the Tribunal gave some relief to other questions raised in the appeal.
8. In..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
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