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Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ts 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 raised nor dec......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....elopment Authority (CDA), Khulna Development Authority (KDA), Rajshahi Development Authority (RDA), a City Corporation, Municipality, Paurashava, Cantonment Board referred to in paragraph (i), as the Government may having regard to the extent of, and scope for, urbanization of that area and other re......e circumstances and on the facts whether the Taxes Appellate Tribunal was justified determining the income from stocks and shares as a taxable income. Claim of the Taxes department. 6. Upon service of the notice of these two Income Tax Reference Applications, the learned Assistant Attorney..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
...."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 which would include the Indian Acts of Legislature. It was held by......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)
....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: ...... a notice demanding justice upon the DCT concern and preferred the instant writ petitions and obtained the rule Nisi as aforementioned. Appraisal of the Taxes Department 8. Pursuant to the service of notice of the rule Nisi, the learned Assistant Attorney General Mr. Saikat Basu along wit..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: ...... Income Tax Reference Application, challenging the legality and propriety of rejecting the ground No. 2 by the Taxes Appellate Tribunal as aforesaid. Claim of the Taxes Department: 5. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorne..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....n: 66 DLR (AD) (2014) 274.
......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......plications against which the Assessee-applicant preferred the instant Income Tax Reference application with the formulated question as aforementioned. Claim of the Taxes Department. 3. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorne..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......he other to the Taxes Appellate Tribunal and now preferred the instant Income Tax Reference Applications, formulating the questions as aforementioned. Claim of the Taxes Department: 7. Upon service of the notice of these Income Tax Reference Applications, the learned Assistant Attorney Gen..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....is Case is also Reported in: 66 DLR (AD) (2014) 279.
......ther.................Respondents
Judgment
September 7, 2014.
Result:
The petition is dismissed.
Service Matter
A permanent government servant continues to remain in service till his resignation is accepted. The general rule is that a resignation can take effect onl..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......the said notice, Annexure-B, the Assessee-writ-petitioner preferred the instant writ petition and obtained the rule Nisi as aforementioned. Claim of the Taxes department: 3. Pursuant to the service of notice of the rule, the learned Assistant Attorney General Ms. Nasrin Parvin along with t..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....an Vs. Abdul Hasem Hawlader, 2 XP 81; Administrative Officer, Housing Settlement, Chittagong Vs. Abdur Rashid Chowdhury, 63 DLR 479; Abdul Kader Bhuiyan and 17 others Vs. Secretary, Ministry of Land, Government of the People's Republic of Bangladesh, 61 DLR (AD) 28; Abdul Karim Vs. Bangladesh 51...... 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.
..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......axes Appellate Tribunal, Chittagong, which having been allowed the Assessee-applicant preferred the instant Income Tax Reference Application on the formulated question as aforementioned. 4. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorne..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......nal, which was disposed off by the Division Bench No. 5, Dhaka and that being failed also the Assessee-applicant preferred the instant Income Tax Reference Application as aforementioned. 3. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorni..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....an Agent from 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 d...... 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
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: ......on No.454 of 2013, Income Tax Reference Application No. 455 of 2013 and Income Tax Reference Application No. 456 of 2013 before this court with the formulated question as aforementioned. 8. Upon service of the notice, the learned Assistant Attorney General Ms. Nasrin Parvin Shefali along with t..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......ection 84 of the Income Tax Ordinance 1984 which empowered the DCT concern to make an exparte assessment order............. (20) The sign of applying the provision of section 84 is the service of notice under section 79 or 83(1) of the Income Tax Ordinance 1984 unless such provis..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)
....ction 52 of the Income Tax Ordinance 1984 and rule 16 of the Income Tax Rule 1984, which not being supported by sanction of law, cannot be treated as a instrument having source of law. Even the Government in the Ministry of Finance, is not authorized to issue any circular removing any difficul......ing 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. 3. Pursuant to service of the notice, the learned Deputy Attorney General Mr. S. Rashed Jahangir, along with learne..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
.... not be comply with the Recruitment Rules in Column No.(4) of the “Appointment Circular” and Column No.(11) of the “Application Form for appointment in the post of Headmaster in the Government Primary Schools” published in the daily “Janakantha” dated 13.01.2012 b......ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
Union Capital 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: ......No. 5 having been allowed, the Assessee-applicant preferred the instant Income Tax Reference Application on the formulated question as aforementioned. Claim of the Taxes department. 4. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorne..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....f the Public Gambling Act, 1867. Since there is element of lottery in the games they are also punishable under Section 294A of the Penal Code. He referred to a circular dated 13.10.1998 issued by the Government asking the local administration to take steps against lottery offered by various trading ...... 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
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