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Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....heet 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-sheet, there would be no questioning the leg......hellip;...(11) Although the initial charge-sheet was submitted against only one accused person, upon finding prima facie evidence against him, he still remains an accused in spite of the so called "reinvestigation" of the case whereby the petitioner before us has been additi...... 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)
....ture or document the Court should obtain expert's opinion......(13) The disputed signature of the defendant No. 1 in the alleged bainapatra the exhibit-1 should be examined and compared with some admitted signatures of the defendant No.1 by a hand writing expert and for this purpose th......ten statement further contended that he worked as an employee under Railway Department since 1940 and retired 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. ......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 ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....84, for both the assessment year the authorized representative of the Assessee-applicant conducted hearing before the DCT concern for both the assessment years. But the said DCT concern, disbelieving some of the claimed incurred expenditure and also the interest suspense account discarded the book v......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: ......ustified maintaining disallowances of “provision for classified assets and diminution value of investment in shares and bonds” and apart from other expenses as claimed in the profit & loss accounts discarding book version. (II) In the circumstances and on the facts whether the T..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....e?
(2) Whether, in the facts and circumstances of the case, the Tribunal was justified in confirming the addition of temporary loan received by the applicant as deemed dividend income from other sources?
(3) Whether in not taking into the consideration given by the applicant regarding taki......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:
......d loan amounts were treated as income of the assessee from other sources as in the initial assessment order the provision of section 2(26)(e) of the Ordinance was not considered, resulting in revenue loss to the Government.
19. The legal error committed in the previous assessment was neither ra..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....e DCT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1,45,70,606/- which was added as income of the assessee under section 19(3) of the Ordinance and also reduced some expenses, etc. Whereupon, the income of the assessee was determined at Tk. 38,46,013......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:
......d loan amounts were treated as income of the assessee from other sources as in the initial assessment order the provision of section 2(26)(e) of the Ordinance was not considered, resulting in revenue loss to the Government.
19. The legal error committed in the previous assessment was neither ra..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e DCT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1,45,70,606/- which was added as income of the assessee under section 19(3) of the Ordinance and also reduced some expenses, etc. Whereupon, the income of the assessee was determined at Tk. 38,46,013......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: ......d loan amounts were treated as income of the assessee from other sources as in the initial assessment order the provision of section 2(26)(e) of the Ordinance was not considered, resulting in revenue loss to the Government. 19. The legal error committed in the previous assessment was neither ra..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....limited company engaged in leasing business under the licensed obtained from the Bangladesh Bank issued under the Financial Services Act 1993. The Assessee-applicant is a regular income tax payee and so far the Income Tax Reference Application No. 67 of 2010 is concerned, the Assessee-applicant subm......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: ......nting and the assessee has failed to maintain the same and (ii) assessee has not complied with the requirement of section 35(3) Ordinance and failed to furnish the copy of trading account, profit and loss account and the balance sheet in respect of the income year, certified by a chartered accountan..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
.... is also Reported in: ......ssioner of Taxes therefore acted beyond his jurisdiction to work out the money used and invested out of a bank loan in the renovation of house as an increase of assets and ultimately, in assessing so-called increase as “income from other sources” under sub-section (1) of section 19 read ......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
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....vestigation", which is allowed by the law. Under normal circumstances, if on the basis of fresh evidence a supplementary charge-sheet is submitted, for example by adding names of accused person(s) who had not been included in the initial charge-sheet, there would be no questioning the lega...... the CID filed the application for reinvestigation into the case with ulterior motive in order to exonerate the real culprits and included the name of the informant's wife as an accused in the so-called supplementary charge-sheet in order to screen the real offenders. The learned Advocate pointe......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. ..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....In the instant case, the Assessee-applicant company is entitled to claim 10% of the Head Office expenses as allowable expenses and this head office expenses has been shown in the computation sheet, also filed before this court as Annexure-F(1) in the supplementary affidavit, along with the copy of t......sment year 2008-2009 of the Assessee-applicant company bank. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......sment year 2008-2009 of the Assessee-applicant company bank. 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: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....: 1. Whether on the facts and in the circumstances of the case in the absence of any finding that the applicant has not followed a regular method of accounting its income could be computed by resorting to estimate or in any manner or basis other than in accordance with the method of accounting......e applicant by resorting to estimate. 4. Whether on the facts and in the circumstances of the case the Deputy Commissioner of Taxes could compute the income of the applicant by relying on the so called enquiry carried out by the Inspector of the circle long time after the relevant income year a......d in section 75(2)(d)(iii) of the Income Tax Ordinance 1984 and filed complying the provision of section 35(3) of the Income Tax Ordinance 1984, along with the copy of the trading account, profit and loss account and the balance sheet in respect of the income year, certified by the chartered account..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ing the rule 28 of the Income Tax Ordinance 1984. (iii) Whether the Appellate Tribunal lawful vacated the C.T.(A) order regarding deleting the sub-contract disallowances of Tk. 13,42,500/- and also restored the DCT’s unlawful assessment order without any legal basis. The Income Tax O......answered 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: ......plicant is a export oriented garments industry, which is a regular income tax payee, holding TIN. 340-200-3996, who submitted its income tax return for the assessment year 2001-2002, disclosing a net loss of Tk. 17,32,951.00 and also submitted its audited account certified by the Chartered Accountan..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....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 an Entrustment with Property— Criminal breach of trust by agent— any contractor ......" 33. Section 38 of the Anti-Corruption Commission Act, 2004 contemplates as under: 38. Reapeal and Savings—(1) The Anti-Corruption Act, 1957 (Act XXVI of 1957) hereinafter called the Act and the Anti-Corruption (Tribunal) Ordinance, 1960 (Ord. No.XVI of 1960) hereinafter ......n benefit for his own and his relative, took up the steps in order to make unnecessary construction of a Sarak Bhaban in that area. However, the accused, in collaboration with each other, caused loss of Taka 76,00,000 of the public money by misusing their official powers. Hence, this FIR agains..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ovision of section 83(1) and 79 of the Income Tax Ordinance 1984 treated those return as normal return and disposed of the same upon hearing of the authorized representative of the Assessee-applicant so also the return for the assessment year 2008-2009 and 2009-2010 was also disposed of the normal m......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: ......iled its income tax return for the assessment year 2006-2007 involved in Income Tax Reference Application No. 453 of 2013 under the provision of section 82B of the Income Tax Ordinance 1984 showing a loss of Tk. 8,31,87,536.00. The Assessee-applicant filed its income tax return for the assessment ye..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....sman dealing with the trading of Oil and Sugar in the whole sale market having Proprietorship Firm named, M/S. Shahnewaz Enterprise. The Assessee-applicant derives income from the said business and also from the house property owned by him. The Assessee-applicant is a regular income tax payee under ......ke payment of Tk. 1,00,00,000.00 (one crore) through Pay Order as due tax and in default threaten to file criminal cases under section 165 and 166 of the Income Tax Ordinance 1984 on the ground of so called concealment of income of the Assessee-applicant. Finding no other alternative the Assessee-ap......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..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)
.... Ltd., 105, Kazi Nazrul Islam Avenue, Kowran Bazar, Dhaka....................................Respondent. Judgment July 22, 2014 & July 23, 2014 Result: The rule Nisi is made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 52 The Incom......ome Tax Ordinance 1984 has not been empowered to make such clarification by SRO after June, 1988. Therefore, the extension of the provision of section 52 of the Income Tax Ordinance 1984 by way of so-called clarification, made by the National Board of Revenue, not even gazette notified, has no force......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
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... But whether a deemed income, from a bad debt of a financial institution, could be treated as accrued to it is a question to be decided by this court in this matter. A bad debt becomes irrecoverable, so long it is recovered by way of legal process and therefore a debt when becomes irrecoverable at a......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: ......section 28(3) of the Income Tax Ordinance 1984, is not entitled to keep any amount against bad and doubtful debt in a suspense account and not to show it as income until discredited in the profit and loss account for that year or in the year in which it is actually received which ever is earlier. Th..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....e, 1860 (Act No. XLV of 1860); section 294A Gambling, its meaning, extent and status under law a) any game that is played for money, wager or stake or in other words played risking money or something of value for a chance to win a prize is gambling. b) the Nupun Khela including 1-10, ......h may extend to six months, or with fine or with both. 12. Reverting to the case, it appears that the petitioner keeps a ‘common gaming-house’ at his club premises for offering games called Nipun Khela i.e. 1-10, 1-8, Charchari, dice and Howji to be played by the members of general ...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ..Category: Others | Date: 28 Jun, 2014 | Hits: 91
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....2 and defendant Nos. 3-43 as residuaries: that during pendency of the suit by amendment of the plaint, the plaintiff added schedule No. 7 and claimed share alleging that the lands of schedule No. 7 also belonged to Amjat Ali which he purchased in the benami of defendant No. 1; that the defendant No.......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......convenience lies in favour of the defendant No. 1; that the defendant No. 1 has prima facie case in respect of the suit land and in case of refusal of temporary injunction she will suffer irreparable loss. 4. The defendants Nos. 29-33 contested the above application for temporary injunction by ..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....diction) Present: Quamrul Islam Siddique J AKM Zahirul Hoque J State.................................Petitioner Vs. Md. Sajjad Ali...........................Condemned Prisoner Judgment June 16, 2014. Result: The Death Reference No.133 of 2008 rejecte......he sons of the informant, namely, Sohag (P.W.2), Sohan and Shuvon @ Shuvo (deceased) were playing on the pucca road in front of the shop of Shafiqul (P.W. 8). At about 7-30 pm, accused Md. Sajjad Ali called the younger son of the informant, namely, Shuvon with the promise to offer him biscuit and ca......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
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