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....nverifiable the Deputy Commissioner of Taxes could reject the Trading result of the assessee and resort to estimating gross profit by applying a flat rate and whether the Taxes Appellate Tribunal was right in upholding such estimate?
(3) Whether, on the facts and in the circumstances of the cas......
The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong……………….Respondent
Judgment
November 30, 2014
Result:
The questions formulated for determination are answered in the affirmative and in favour of revenue departmen......cts pointed out by the DCT could not be refuted by the assessee-applicant before the Tribunal. So, the Tribunal legally maintained the action of the DCT in adopting gross profit at the rate of 15% as fair and reasonable. The disallowance of Tk. 2,05,40,000/- under the head of ‘Foreign Currency...... 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:
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Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nverifiable the Deputy Commissioner of Taxes could reject the Trading result of the assessee and resort to estimating gross profit by applying a flat rate and whether the Taxes Appellate Tribunal was right in upholding such estimate? (3) Whether, on the facts and in the circumstances of the cas......g……Applicant Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong……Respondent Judgment November 30, 2014 Result: The question formulated for determination answered in the affirmative in favour of the department-respondent. ......cts pointed out by the DCT could not be refuted by the assessee-applicant before the Tribunal. So, the Tribunal legally maintained the action of the DCT in adopting gross profit at the rate of 15% as fair and reasonable. The disallowance of Tk. 2,05,40,000/- under the head of ‘Foreign Currency......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: ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
....moted him as Director and he joined the Commission as Director on 2-1-2013 and subsequently, he was allocated the post of Director (Law) on 23-6-2013. But the petitioners were deprived of their legal right to be promoted as Directors of the Commission despite their repeated representations to the re...... 2014 Result: Rule is disposed of. The promotion of the Officers and Employees— Privatization Commission (Officers and Employees) Service Regulations, 2002 Competencies for Promotion of Any Officer of the Commission— Only seniority is not the sole yardstick......the respondents may be directed to fill up those vacancies in accordance with the provisions of Regulation 6 read with the schedule of the Service Regulations of 2002 so that the petitioners will get fair play and their long sufferings will come to an end. 14. Per contra, Mr. Md. Motahar Hossai......, 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 ...... absolute. 2. The facts of the case, in brief, are that the respondent No. 1 as plaintiff filed Other Class Suit No.151 of 1992 in the Court of Senior Assistant Judge, Sadar, Mymensingh, praying for specific performance of contract alleging, that her husband taking lease of the suit land from t......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 ......egistered the sale deed in favour of the defendant No. 4 in respect of that ½ decimal of land on 29-8-1992. This defendant has been possessing the said ½ decimal of land. 6. During trial the plaintiff examined two witnesses, defendant No.1 examined one witness and defendant No. 2 ..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....The petitioner as defendant No. 2 contested the suit by filing written statement contending, inter alia, that all the allegations made in the plaint are false and the plaintiffs have got no right, title, interest and possession in the suit land and the suit is liable to be dismissed. ......bsp; November 20, 2014 Result: The instant civil petition for leave to appeal is dismissed. Suit Allotting Saham—The documents, which were adm......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. ......late 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 see whether the documents referred are relevant to the case in hand and whether relyi..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....lah, the son of Syedunnessa. The other heirs of Syedunnessa i.e. the defendant's No. 34-51 and Waziullah got 77 decimals of land in suit plot No. 1735. In the suit land the defendants had no right, title and possession but they are claiming the suit land by way of collusive exchange deeds. ......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 ......ons 30/31 of the State Acquisition and Tenancy Act, 1955. The plaintiffs had no right, title and possession in the suit land. The plaintiffs have no locus standi to file the suit. 4. The learned trial court i.e. the Assistant Judge, Chatkhil during trial of the original suit after examining wit..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....case which is being investigated into by an investigation agency. The regulations of the PRB cannot override the provisions of the Code....... (14) The Attorney-General should have the right of audience in all Courts of Bangladesh….... (18) Lawyers Involved: Mahbubey ......eneral instructed by instructed by Sufia Khatun, Advocate-on-Record — For the Petitioner, (In both cases) None Represented— For the Respondents (In both cases) Criminal Petition for Leave to Appeal Nos. 202 and 607 of 2014. (From the judgment and order dated the 5 day of M......ording of contradicting statements of the witnesses examined by the two investigation agencies during the investigation of the case and in the long run, that would cause serious prejudice to the fair trial of the case.... (8 & 9) Further Investigation Sub-sections (2) and (3......hy;ing of contradicting statements of the witnesses examined by the two investigation agencies during the investigation of the case and in the long run, that would cause serious prejudice to the fair trial of the case.... (8 & 9) Further Investigation Sub-sections (2) and (3B) of..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
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. ......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. ......petitioner was shown as Prosecution Witness No.11. 4. On 24-12-2006 the learned Magistrate, Barisal accepted the charge-sheet and sent the case record to the Court of Sessions Judge, Barisal for trial. On 23-1-2007 the learned Senior Special Judge, Barisal received the Case Record and on 18-2-2..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....al has argued also that the trial Court, on examination of the exhibits 3ka and 3kha, the stamp sale registers, the counter foils of Tax Token and also oral evidence of the prosecution witnesses rightly found the accused persons guilty of the charge and rightly convicted and sentenced them. ......nvicting the accused-appellants (the respondents herein) under sections 409/109 of the Penal Code read with section 5(2) of the Act II of 1947 and sentencing them to suffer rigorous imprisonment for 2(two) years and to pay a fine of Taka 25,000 each, in default, to suffer rigorous imprison......ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ......used persons under sections 409/420/ 109 of the Penal Code read with section 5(1) (2) of the Act II of 1947. The case was ultimately transferred to the Court of Divisional Special Judge, Rajshahi for trial. This Court held trial after framing formal charge against the accused persons under sections ..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 ......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......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 ......d in 1977 and during this period, he always signed his name in Bengali 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 cas..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
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 ...... 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 ......n 106 of the Transfer of Property Act upon the defendant. So, the tenancy still exists. The defendant is not a defaulter and, as such, the case of the plaintiff is liable to be dismissed. 4. The trial Court upon hearing the parties by the judgment and order dated 7-2-2007 decreed the suit on co..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. ...... 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. ......n 106 of the Transfer of Property Act upon the defendant. So, the tenancy still exists. The defendant is not a defaulter and, as such, the case of the plaintiff is liable to be dismissed. 4. The trial Court upon hearing the parties by the judgment and order dated 7-2-2007 decreed the suit on co..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....ion of Muhammadan Law, pre-emptor be Hindu then also he could preempt the land under the provision of Muhammadan Law but now scenario has been changed and statutory law has come into operation giving right to all to pre-empt the land if law applies……....... (30) The right of pre-e......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......mptor can pre-empt the transfer under Muhammadan Law. The answer is an emphatic 'No'. Since the Hindu purchaser or any non-Muslim cannot invoke the Muhammadan Law in any of their daily affairs, their right to all aspects including right to hold property invoking such law, (i.e. Muhammad......ity, justice and good conscience." ****** "Coming to the Regulation (IV of 1827), Cluase 26 which governs the mofussil in the Bombay presidency, the law to be observed in the trial of suits shall be Acts of parliament and Regulations of Government applicable to the case whic..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ..................Petitioner Vs. Abdul Mannan @ Khademul Islam and others…………… Respondents Judgment September 11, 2014. Result: The petition for leave to appeal is disposed of. Code of Criminal Procedure (V of 1898); Section 173(1) &......ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ......heet dated 28-2-2004 bears a new and independent number. Clearly it is not a supplementary charge-sheet. The second charge-sheet is not one contemplated under the law and hence it is illegal. No trial can take place on the basis of any illegal and palpably motivated charge-sheet……..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
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: ......nd Twelve Storied Building, Segunbagicha, Dhaka, Bangladesh..……………….....Respondent Judgment September 10, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest......order, appeal order and examined the record. Considered the argument put forward by the learned A.R and D.R considering all relevant point we are of the opinion that the order of the learned CT(A) is fair and just. Hence we decline to interfere with the order of the learned C.T.(A) and the same is m......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: ..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
.... not be said to be lawful occupant but they are in possession from 1920, this finding of trial court has not been reversed by the appellate court, by which the plaintiffs acquired at least possessory right which by lapse of time conferred them a kind of legality to maintain possession. In such admit......din Chaklader J
Ashish Ranjan Das J
Chowdhury Mia and others ...............Plaintiff-Respondent-Petitioners
Vs.
Superintendent, Primary Teacher Institution and others.....Proforma-Defendant-Appellant-
Opposite Parties.
Judgment
September 4, 2014.
Result:...... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
...... suit should be dismissed with cost;
4. In the suit, plaintiff examined 4 witnesses and defendant examined 1 witness, beside plaintiff exhibited some documents.
5. Learned Judge of the trial court decreed the suit. Learned Judge of the appellate court dismissed the suit in allowi..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... 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 ......om Any Department Of The Government is also an Entrustment with Property— Criminal breach of trust by agent— any contractor is appointed by any department of the Government for construction of any building, the contractor is termed as an agent of the concerned department o...... 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 ......ction 561A of the Code It is pertinent to make a note of that inherent power under section 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&he..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited 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: ......see-Applicant Vs. The Commissioner of Taxes, Dhaka.…………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The I......bridge or road or fly over of a physical infrastructure undertaking is not wholly used for the purposes of the business or profession, the allowance under sub-paragraph (1) shall be restricted to the fair proportional part of the amount which would be admissible if such building, machinery, plant or......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: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
....of fine. He further submitted that the respondent was absconding all along and the positive evidence of the victim as well as other witnesses was not controverted in any way and hence the trial Court rightly convicted and sentenced the accused respondent and the High Court Division has seriousl......structed by Sufia Khatun, Advocate-on-Record—For the Petitioner. Md Khurshid Alam Khan, instructed by Zahirul Islam Advocate-on-Record—For the Respondent. Criminal Petition for leave to Appeal Nos.119 of 2014. (From the judgment and order dated 5th of April, 2011 pass...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ......p; 4. Thereafter, the case record was transmitted to the Nari-o-Shishu Nirjatan Daman Tribunal, Bhola for trial. The learned Judge of the said Tribunal took cognizance of the offence against the respondent ..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
....n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......
Lawyers Involved:
Md. Zakir Hossain, Advocate instructed by Sufla Khatun Advocate-on-Record—For the Petitioner.
None Represented—For the Respondent.
Criminal Petition for Leave to Appeal No. 139 of 2011.
(From the judgment and order dated the 16th of January, 20......n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......11 (Ka): Nari-o-Shishu Nirjatan Daman Ain, 2000.
5. Thereafter, on 13-3-2004 the accused petitioner surrendered before the Tribunal and obtained bail.
6. During trial charge was framed under section 11(ka) of the Nari-o-Shishu Nirjatan Daman
Act, 2000 agai..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
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