Search Options
Judgment Advanced Search
Displaying 61-80 of 4744 results.
....ts in the item of expenditure for which he is unable to ascertain the actual and true income of the assessee.........(9)
Section 83(2)
The provision of section 83(2) mandated the Deputy Commissioner of Taxes to serve a further notice upon an assessee directing to ......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......me 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. Saikat Basu, appeare..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....determination:
I. In the circumstances and on the facts whether the Taxes Appellate Tribunal, Division Bench-05, Dhaka, was justified by passing an order for set aside with a direction upon the Deputy Commissioner of Taxes “to re-examine the issue for bank deposit and non-showing of bank......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:
......;……….....Respondent
Judgment
October 27, 2014 & October 28, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
I. In the circumstance......erence 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 filed affidavit-in-..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
.... of filing the application.
Explanation.-For the purpose of this section, the Appellate Joint Commissioner of Taxes shall be deemed to be an authority subordinate to the Commissioner to whom the Deputy Commissioner of Taxes, whose order was the subject-matter of the appeal order under revision,......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,......tained the instant rule Nisi as aforesaid.
Claim of the Taxes department
4. Upon service of the notice of the rule Nisi, the taxes department appeared through the learned Assistant Attorney General Ms. Nasrin Parvin and Mr. Saikat Basu and filed affidavit-in-opposition, wherein the materia..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....lied with the requirement of sub-section (3) of section 35 of the Ordinance. ......................(38)
Section 83
After submission of a return or revised return by the assesee, if the Deputy Commissioner of Taxes is not satisfied with the return, he shall serve a notice under sub-sec......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:
......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......ce with the provision of the Ordinance No. XXXIII of 2007. The Assessee-applicant authority is a local public statutory body, meaning thereby a local authority, within the meaning of section 3 of the General Clauses Act 1897 and as such its accounts are being audited by the Auditor General of Bangla..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....tion of the case by internal Audit Team and found Abul Kalam Azad guilty for misappropriation of the fund of Sanchay Patra section of the Bank. A First Information Report (FIR) was lodged by the Deputy Director, Bangladesh Bank, Barisal with Kotwali Police Station, Barisal on 2-7-2005 wherein a...... 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. ...... (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....... 8886 of 2010 discharging the Rule. 2. The facts of the case, in brief, are that the petitioner, Chowdhury Mohidul Haque, is one of the Senior Executive Directors of the Bangladesh Bank. He was General Manager of Barisal Office of Bangladesh Bank during 2002-2004. During his tenure in Barisal ..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
.......Appellant Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Result: The appeal is allowed. Lawyers Involved: Bisiwajit Deb Nath, Deputy Attorney-General instructed by Mr. B Hossain, Advocate-on-Record—For the Appellant. ......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. ......ion (Criminal) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. lmman Ali J State........................................Appellant Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Result: The appeal is al...... Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Result: The appeal is allowed. Lawyers Involved: Bisiwajit Deb Nath, Deputy Attorney-General instructed by Mr. B Hossain, Advocate-on-Record—For the Appellant. SM Shahajahan,..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....egative and in favour of the Assessee-applicant. Argument of the Taxes department. 7. On the other hand the learned Assistant Attorney General Mr. Saikat Basu argued that the dealing of the Deputy Commissioner of Taxes in respect of interest suspense account was correct and lawful. Because......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: ......uestions 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. Saikat Basu, appeare..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ner of Taxes without considering the provision regarding selection for audit of the applicants I.T. return by the National Board of Revenue and making of assessment order on the basis of audit by the Deputy Commissioner of Taxes if so required under the provision of section 82BB(3) of the Income Tax......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:
......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......ferred 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. Saikat Basu, appeare..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
.... Commissioner of Taxes, Inspecting Additional Commissioner of Taxes or any person appointed to hold current charge of the Inspecting Joint Commissioner of Taxes may call for and examine the record of Deputy Commissioner of Taxes and pass any order revising the order passed by the Deputy Commissioner......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......hare-holder of some companies as dividend as those were 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 res..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....999.
2. The assessee-applicant. Latifur Rahman (shortly stated as the assessee) submitted his income tax return for the assessment year 1998-1999 showing net income at Tk. 32,21,937/- before the Deputy Commissioner of Taxes, Companies Circle-16, Taxes Zone-16, Dhaka (hereinafter stated as the D......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...... a share-holder of some companies as dividend as those 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 res..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
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 ......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 .......................Respondent 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 ......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)
....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. ......tember 17, 2014. Result: 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 ti......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)
..... 2. The assessee-applicant-Mr. Latifur Rahman (shortly stated as the assessee) submitted his income tax return for the assessment year 1998-1999 showing net income at Tk. 32,21,937/- before the Deputy Commissioner of Taxes, Companies Circle-16, Taxes Zone-16, Dhaka (hereinafter stated as the D......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......hare-holder of some companies as dividend as those were 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 res..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....the Taxes Appellate Tribunal was justified determining the income from stocks and shares as a taxable income. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 35(4) The Deputy Commissioner of Taxes (DCT), in pursuance to the provision of section 35(4) of the Income Tax......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: ......ncome 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. Saikat Basu, appeare..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....inal Jurisdiction) Present: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment September 15, 201......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. ......nt: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment September 15, 2014 Result: The......tices issued under section 93 of the Ordinance reopening the returns 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 ..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
.... NBR Building Segunbagicha, Dhaka, Represented by it’s Chairman. 2. Commissioner of Taxes, Taxes Zone-03, Chittagong, C.G.O. Building No. 2 (East of Zamburi filed) Dist-Chittagong. 3. Deputy Commissioner of Taxes, Circle-52 (companies), Taxes Zone-03, C.G.O. Building No. 2 (East of Z......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: ......e, 1984 (Ordinance No. XXXVI of 1984); Section 93 S.R.O. No. 98 of 2007 Admittedly the Assessee-writ-petitioner in writ 13004 of 2012 has obtained the privilege of the S.R.O. No. 98 of 2007 and disclosed his undisclosed income for the assessment year 2006-2007 and paid the required tax alo......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. Nasrin Parvin and file..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....83(2) of the Income Tax Ordinance 1984 reads as follows; Income Tax Ordinance 1984 Section 83(2): Assessment after hearing.— (1)...………….. (2) The Deputy Commissioner of Taxes shall, after hearing the person appearing, or considering the evidence ......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..................................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. Saikat Basu, appeare..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....resentatives, as the case may be, at present market price subject to proof of their genuine title..........................(23)
The compensation has already been deposited with the office of the Deputy Commissioner, Dhaka but the respondents could not receive the compensation because of pending......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.
......ppellate Division
(Civil)
Present:
Nazmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Land and others.....................Appellants
Vs.
Sharifun Nessa and others…&hellip......ry of LA and LR Vs. M/s. Commercial Trust of Bangladesh Ltd., (2005), II ADC 489; Al-haj Abul Basher Vs. Bangladesh 50 DLR (AD) 11.
Lawyers Involved:
Bishno Dev Chakrabarty, Deputy Attorney-General, instructed by Md. Ferozur Rahman, Advocate-on-Record—For the Appellants.
Md. Bad..
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: ......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: ......;……….....Respondent Judgment September 7, 2014 & September 8, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: Whether, on the facts,...... 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. Saikat Basu, appeare..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....expenditure claimed or cost incurred was not genuine it was open to compute the income of the 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 e......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: ...... bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether on the fact......cations, 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 General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
96649665966696679117915796869669966892199107897888909687896996889689885996909691