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Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
.... 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 relying on those documents saham can be allotted. There is ......ned judgment and order of the High Court Division. 11. We have considered the submissions of the learned Advocates for the parties concerned and perused the impugned judgment and other connected papers on record. 12. It appears from the judgment of the appellate Court that the instant peti......Court Appellate Division (Civil) Present: Syed Mahmud Hossain J Md. Imman Ali J Meer Ramij Uddin ...............................Petitioner Vs. Meer Judge Meah and others.................Respondent Judgment &......Saham—The documents, which were admittedly produced before the lower appellate 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 ..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
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 ......;fere with the impugned judgment and decree. 10. Heard the learned Advocates of both the sides, perused the case records, exhibited documents, deposition of the witnesses and all other connected papers. 11. On perusal of the case records it transpires that admittedly the suit land ori...... This Case is also Reported in: 67 DLR (HCD) (2015) 259 ...... the evidence adduced from the side of the plaintiffs are not trustworthy, rather they have falsified the case of the plaintiffs on title and possession. The learned Advocate submits that the title f documents of the defendants i.e. the deeds of exchange are more than 30 years old and its prop..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....n Income Tax Reference Application No. 295 of 2011 and 296 of 2011 preferred by the instant Assessee-applicant bank, which has been disposed off in favour of the Assessee-applicant bank answering the relevant question in negative.
31. The learned Deputy Attorney General Mr. S. Rashed Jahangir a......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:
...... Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc...... the parties in dispute and perused the record of the case. It transpires to us that the DCT made such addition on verifiability ground. The learned AR of the Assessee could not adduce any evidential documents to controvert the finding of the tax authorities below and hence, we refrain from interfer..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
.... CTA (Annexure-D) and order dated 10.05.2004 passed by the Tribunal (Annexure-E) out of which the Reference Application No. 539 of 2004 has been filed. We have studied the affidavits-in-reply and the relevant provisions of law.
13. On careful scrutiny of the assessment orders, it transpires tha......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:
......spondent
(Income Tax Reference Application No. 539 of 2004)
Judgment
November 10, 2014
Result:
The question formulated for determination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the fact......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:
..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....s fit. (3 A) When such report is in respect of a case to which section 170 applies, the police-officer shall forward to the Magistrate along with the report— (a) all documents or relevant extracts thereof on which the prosecution proposes to rely other than those already se......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......d. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J State.....................Petitioner (In both cases) Vs. Secretary, Ministry of Public Administration and others…..Respondents (In both cases) Judgment November 10, 2014. Result: ......e as he thinks fit. (3 A) When such report is in respect of a case to which section 170 applies, the police-officer shall forward to the Magistrate along with the report— (a) all documents or relevant extracts thereof on which the prosecution proposes to rely other than tho..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... CTA (Annexure-D) and order dated 10.05.2004 passed by the Tribunal (Annexure-E) out of which the Reference Application No. 539 of 2004 has been filed. We have studied the affidavits-in-reply and the relevant provisions of law. 13. On careful scrutiny of the assessment orders, it transpires tha......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: ......Reference Application No. 539 of 2004) Judgment November 10, 2014. Result: The question formulated to determination answered in the negative in favour of the department-applicant and against the assessee-respondents. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 19......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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... CTA (Annexure-D) and order dated 10.05.2004 passed by the Tribunal (Annexure-E) out of which the Reference Application No. 539 of 2004 has been filed. We have studied the affidavits-in-reply and the relevant provisions of law. 13. On careful scrutiny of the assessment orders, it transpires tha...... 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: ......o. 496 of 2004 Income Tax Reference Application No. 539 of 2004 Zinat Ara J. - More or less an identical question of law has been raised in Income Tax Reference Applications No. 496 of 2004 and 539 of 2004 (hereinafter stated as the reference application). Therefore, the reference applicat...... 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
....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:
......ng…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(i) In the circu......ared on behalf of the Taxes Department and filed affidavit-in-opposition, wherein it has been stated that the DCT concern upon finding that the claimed expenditure have not been properly evidenced by documents, the same are not verifiable and as such he lawfully disallowed to accept the said expendi..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....tion 121A of the Income Tax Ordinance 1984 in order to maintain the review application before the Commissioner of Taxes. The provision section 121A of the Income Tax Ordinance 1984, prevailing at the relevant period is produced below for better appraisal;
Income Tax Ordinance 1984
Section ......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:
......t
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner
Vs.
1. The Commissioner of Taxes, Taxes Zone-03,......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
....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:
......income return for the assessment years 2000-2001, 2001-2002, 2002-2003, 2003-2004, 2004-2005, 2005-2006 and 2006-2007 along with the chartered accountant certified audit report and all the supporting papers and document and the evidences supporting the said accounts, whereupon the Assessee-applicant......ka............................Respondent
Judgment
October 22, 2014 & October 23, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
A. Whether on the fact......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 Special Case No. 2 of 2007 to the concerned Magistrate for taking step under section 32(1) of Anti-Corruption Commission Act, 2004. Thereafter, the concerned Magistrate, Barisal sent all the relevant papers and charge-sheet to the Investigating Officer for obtaining sanction from the Anti-C......al Case No. 2 of 2007 to the concerned Magistrate for taking step under section 32(1) of Anti-Corruption Commission Act, 2004. Thereafter, the concerned Magistrate, Barisal sent all the relevant papers and charge-sheet to the Investigating Officer for obtaining sanction from the Anti-Corruption...... (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Chowdhury Mohidul Haque................Petitioner Vs. Anti-Corruption Commission and others.............Respondents Judgment October 21, 2014. Result: The petiti...... 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)
....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 ......t that the exhibit-5 series, the photocopies of the applications filed to Titas Gas Company and House Building Finance Corporation Office collected by the plaintiff-respondent being inadmissible papers, the learned Assistant Judge committed an error of law in comparing the disputed signatu......ed in: 20 BLC (AD) (2015) 27 ......ngali 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 case. The contesting defendants examined only one witness the d..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ount. 15. Further by the FID Circular No. 8 dated 3rd August 2002 the Bangladesh bank directed the financial institution not to credit the deemed accrual of interest with the income account. The relevant Paragraph of the said FID Circular No. 8 reads as follows; “It may be mentioned ......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: ......se 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
....section 82BB(1) of the Income Tax Ordinance 1984, titled Universal Self Assessment Return, if compliant of the preconditions as set out in the subsections, is treated as making the assessment for the relevant year final, as an when the DCT concern issued the receipt of receiving the return, upon com......t despite such fact of non-selection by the National Board of Revenue, the Additional Commissioner of Taxes, Large Taxpayer Unit, Dhaka, served notice upon the Assessee-applicant directing, to submit papers and documents supporting the said return, which implies as reopening of the deemed finalized ......ellip;…………….....Respondent
Judgment
September 17, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(1) In the circumstanc......uch fact of non-selection by the National Board of Revenue, the Additional Commissioner of Taxes, Large Taxpayer Unit, Dhaka, served notice upon the Assessee-applicant directing, to submit papers and documents supporting the said return, which implies as reopening of the deemed finalized assessment ..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....nal (Annexure-C to the reference application), it appears that it decided the question as under:-
“We have heard the rival contention and carefully perused the records and gone through the relevant provision of law. Section 2 of the Income Tax Ordinance, 1984 deals with definition. There ......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:
......e Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000……………………Respondent
Judgment
September 17, 2014
Result:
The questions (1) and (2) formulated for determination are answered in the affirmative and in favour of reve......the applicant regarding taking loan and repayment of the same?”
9. The assessee submitted a supplementary affidavit annexing photo-stat copy of the original assessment order and some other documents.
10. The department-respo..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....nal (Annexure-C to the reference application), it appears that it decided the question as under:-
“We have heard the rival contention and carefully perused the records and gone through the relevant provision of law. Section 2 of the Income Tax Ordinance, 1984 deals with definition. There ......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:
......issioner of Taxes, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000……………Respondent
Judgment
September 17, 2014
Result:
The questions (1) and (2) formulated for determination answered in the affirmative in favour of the department-respond......the applicant regarding taking loan and repayment of the same?”
9. The assessee submitted a supplementary affidavit annexing photo-stat copy of the original assessment order and some other documents.
10. The department-respondent opposed the reference application by filing an affidav..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nal (Annexure-C to the reference application), it appears that it decided the question as under:- “We have heard the rival contention and carefully perused the records and gone through the relevant provision of law. Section 2 of the Income Tax Ordinance, 1984 deals with definition. There ......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: ......es, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000…………………Respondent Judgment September 17, 2014 Result: The questions (1) and (2) formulated to determination answered in the affirmative in favour of the department-responde......the applicant regarding taking loan and repayment of the same?” 9. The assessee submitted a supplementary affidavit annexing photo-stat copy of the original assessment order and some other documents. 10. The department-respondent opposed the reference application by filing an affidav..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ction of the returns, submitted by the assessee-applicant for those two assessment year under self assessment scheme, as provided under section 82B of the Income Tax Ordinance 1984, prevailing at the relevant period. Nothing has been replied on the allegation that the copy of the audit report was no......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: ......his Case is also Reported in: ......t in respect of income year, certified by a chartered accountant, along with the income tax return for that particular assessment year. Admittedly, the Assessee-applicant has submitted those required documents along with its return for the assessment year 2006-2007 and 2007-2008. But the DCT concern..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....is directed against the judgment and order dated 18-8-2004 passed by a Division Bench of the High Court Division in Criminal Miscellaneous Case No.9556 of 2004 discharging the Rule. 2. The facts relevant for disposal of the case are that on 20-2-2001 the petitioner as informant lodged a First I......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. ......sent: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Abul Bashar Chowkidar.......................................Petitioner Vs. Abdul Mannan @ Khademul Islam and others…………… Respondents Judgment September 11, 2014......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
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....g opinion; “Heard both the sides and gone through the assessment 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 ......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: ...... Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh.................................. writing the assessment order in his personal time after the conclusion of hearing of the income tax case. In the instant case since the DCT concern has felt that the Assessee-applicant has not filed documents regarding his receipt of commission and deduction of Advance Income Tax (AIT), the DCT con..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
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