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Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....se it was enacted after the assessment year 1998-1999; that the Tribunal considering the facts and circumstances of the cases lawfully deleted the said amount. 10. Ms. Mahfuza Begum, the learned Assistant Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, o...... 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: ...... 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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....rm in both the Income Tax Reference applications, as aforementioned.
Claim of the Taxes department:
5. Upon service of the notice of these two Income Tax Reference Applications, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. S......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....our) Income Tax Reference Applications, this court has examined the entire matter analogously and heard the learned Advocate Mr. Mosharaf Hossain on behalf of the Assessee-applicant while the learned Assistant Attorney General Mr. Saikat Basu advanced argument on behalf of the Taxes Department, who ......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:
......ppointed to be a Deputy Commissioner of Taxes under section 3, and includes a person appointed to be an Assistant Commissioner of Taxes, an Extra Assistant Commissioner of Taxes and a Tax Recovery of Officer.
Therefore, both the questions formulated in these two reference applications are requi..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....resented by its Managing Director Chandrima Das....……Petitioner
Vs.
1. The Commissioner of Taxes, Taxes Zone-03, CGO Building-02, (2nd Floor) Agrabad, Chittagong-4100.
2. Assistant Commissioner of Taxes, Circle-21, Taher Chamber (3rd Floor), 10, Agrabad Commercial Area, ......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....
Claim of the Taxes Department:
12. Upon service of the notice of these three Income Tax Reference Applications, the learned Deputy Attorney General Mr. S. Rashed Jahangir along with the learned Assistant Attornies General Ms. Nasrin Parvin and Mr. Saikat Basu, appeared on behalf of the Taxes D......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:
......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: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
.... of the Country in January, 2004. Thereafter, Bangladesh Bank, Barisal Office, found prima facie case through internal audit and inspection report conducted by Head Office of Bangladesh Bank that the Assistant Director of the Bank's Sanchay Patra section one Abul Kalam Azad misappropriated Taka ...... 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. ......y of the said misappropriated money and the said suit was decreed ex-parte on 20-7-2011 for an amount of Taka 46, 49,008.95 with interest till recovery. 3. After investigation, the Investigating Officer found prima facie case against the FIR named sole accused Abul Kalam Azad and submitted..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....ses by the learned Subordinate Judge, 1st Court, Dhaka in Title Appeal No. 374 of 1993 allowing the appeal and thereupon reversing the judgment and decree dated 25-5-1993 passed by the learned Senior Assistant Judge, 5th Additional Court, Dhaka in Title Suit No. 91 of 1992 decreeing the suit. 2......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 ......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)
.... upon formulating questions as have been mentioned earlier filed the instant two Income Tax Reference Applications. Claim of the Taxes Department: 4. Upon service of the notice, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. S......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: ......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....4 and currently preferred the instant Income Tax Reference Application with the formulated questions as aforementioned.
Claim of the Taxes department.
4. Upon service of notice, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. S......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....ere accumulated profit of the said companies cannot be said to be unlawful.
13. In reply, Mr. Md. Khurshedul Alam, the learned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the respondent, contends that the order passed by the Tribu......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....se were accumulated profit of the said companies cannot be said to be unlawful.
13. In reply, Md. Khurshedul Alam, the learned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the respondent, contends that the order passed by the Tribu......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.... premises was sent which was received by the defendant on 3-7-1997 but without any response. In the circumstances, the defendant started depositing the rent of Taka 1, 20,000 with the Court of Second Assistant Judge and Rent Controller, Dhaka under section 19 of the Rent Control Act. The plaintiff b......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 ......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 ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.... premises was sent which was received by the defendant on 3-7-1997 but without any response. In the circumstances, the defendant started depositing the rent of Taka 1, 20,000 with the Court of Second Assistant Judge and Rent Controller, Dhaka under section 19 of the Rent Control Act. The plaintiff b......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. ......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. ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ere accumulated profit of the said companies cannot be said to be unlawful. 13. In reply, Mr. Md. Khurshedul Alam, the learned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the respondent, contends that the order passed by the Tribu......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: ......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)
....d 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 General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. S......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: ......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: 16 Sep, 2014 | Hits: 0
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....of the petitioner are liable to be declared without lawful authority. 5. Mr. Md. Khurshedul Alam Learned Deputy Attorney-General appearing with Ms. Mafuja Begum and Nurun Nahar both learned Assistant Attorney-General for the respondent No. 1 opposed the Rule and by filing an affidavit in o......have been issued without lawful authority and is of no legal effect. Communicate the order at once to the respondent No. 1. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 31. ......have been issued without lawful authority and is of no legal effect. Communicate the order at once to the respondent No. 1. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 31. ..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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 with the learned Assistant Attorney General Ms. Nas......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: ......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)
....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. ......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. ......ce Station Case No.21 dated 20-1-2001 under sections 143/447/323/354/379/302/34 of the Penal Code against six accused persons was recorded. 4. After completion of investigation the Investigating Officer submitted charge-sheet No. 113 dated 23-5-2002 under sections 143/447/323/ 324/354/379/302 o..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ing 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 Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. S......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: ......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
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....ference 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 Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. S......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
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