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....le.
5. The learned Deputy Attorney General Mr. S. Rashed Jahangir along with the learned Assistant Attorney General Mr. Shaikat Basu appeared on behalf of the Taxes Department, while the learned Advocate Mr. Sarder Jinnat Ali, represented the Assessee-respondent at the time of hearing of the in......
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
The Commissioner of Taxes, Taxes Zone-5, 28/F, Segunbagicha, Dhaka.............Applicant
Vs.
Ms. Rubana Huq, wife of Mr. Aanisul Huq, House No. 80, Road No. 23, Block–A, Banani, ......he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
....n of section 30(aa) of the Income Tax ordinance 1984 disallowing the claimed expenses and therefore the instant Income Tax Reference Application is not maintainable.
5. We have heard the learned Advocate Mr. Abdus Salam Mamun, appearing on behalf of the Assessee-applicant, while the learned Ass......onal Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000…………….Assessee-Applicant.
Vs.
The Commissioner of Taxes, Taxes Zone-LTU, Dhaka……………&he......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:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....e appeal and therefore the question as has been raised in the Income Tax Reference Application are not required to be answered in negative and in favour of the Assessee-applicant.
6. The learned Advocate Mr. Sarder Jinnat Ali, represented the Assessee-applicant, while the learned Assistant Atto......g Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh………………………………Assessee-Applicant.
Vs.
The Commissioner of Taxes, Taxes Zone-1, C.G.O. Building-1, Agrabad, Chittagong, Bangladesh......ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....IR 1952 SC 16; State of Punjab Vs. Hari Kishan Sharna, AIR 1966 SC 1081; Manseeklal Vithalas Chaohan Vs. State of Gujrat AIR 1997 SC 3400. Lawyers Involved: Moudud Ahmed, Hasan Ariff Senior Advocates with Ahsanul Karim, Khairul Alam Chowdhury, Kabir Iqbal Hossain, Aminul Hoque, Tanveer Hos...... High Court Division (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J Md. Nazrul Islam Talukder J Singer Bangladesh Ltd and 21 another ........Petitioner Vs. National Board of Bangladesh.............. Respondents Judgment December 15, 2014......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
.... an application for review of the judgment dated 16.4.2013 and 17.4.2013 delivered by this court in Income Tax Reference Application No. 294 of 2011, on the ground stated therein.
2. The learned Advocate Mr. Sarder Jinnat Ali, appearing on behalf of the review-applicant, while taken this court ......l Haque Azad J
One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh................................review-Applicant
Vs.
The Commissioner of Taxes, Large Taxpayers Unit (L.T.U), 2nd Twelve Storied Building (6th f......9. Accordingly the application praying for review 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:
......9. Accordingly the application praying for review 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:
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Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
.... of attorney...........(34-35)
Case Referred to-
Banesa Bibi Vs. Senior Vice President 8 LG (2011) AD 55 = 63 DLR (AD) 160
Lawyers Involved:
Subrata Chowdhury with Reshma Sultana, Advocates—For the Appellants.
Md. Kamrul Alam, Advocate—For the Respondent No. 1.
......
......oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
......oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....oyees Union, 18 DLR 709; Abdul Jalil Vs. Islami Bank Bangladesh Ltd., 53 DLR (AD) 12 and Rasheda Begum Vs. Nurussafa, 2004 BLD (AD) 223 = 9 BLC (AD) 223. Lawyers Involved: Md. Rezaul Islam, Advocate—For the Petitioner. Akhtar Imam with Rashna Imam and Reshad Imam, Advocates&mdas......bsp; Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 201......the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
..... 5294 of 2011;R.Vs. Metropolitan Police Commissioner (1968) 2 All ER-139; Associated Provincial Picture Vs. Wednesbury Corporation [1948] 1KB 223.
Lawyers Involved:
M Amir-ul-Islam, Senior Advocate with Shakur Ben Shahid, Advocate—For the Petitioners.
SM Moniruzzaman, DAG with ......gh Court Division
(Special Original Jurisdiction)
Present:
Md. Ashfaqul Islam J
Md. Nazrul Islam Talukder J
Mostafa Kamal Sazu and others................Petitioners
Vs.
Secretary, Ministry of Finance, Bangladesh Secretariat, and others....... Respondents
......s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... 1962 1593; Palani Goundan Vs. Peria Goundan, AIR 1941 Mad 158; Hazera Begum Vs. Artha Rin Adalat, 12 BLC (AD) 153; AKM Nurul Alam Vs. Bangladesh 46 DLR(AD)113. Lawyers Involved: Md. Eunus, Advocate—For the Plaintiff-Petitioner. MA Azim Khair and Morshed Ahmed Khan, Advocates&m...... High Court Division (Civil Revisional Jurisdiction) Present: Sharif Uddin Chaklader J Ashish Ranjan Das J Sonali Bank Limited...................Plaintiff-Petitioner Vs. UT Garments Limited and others......Defendant-Opposite-Parties Judgment December ...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....IR 1984 (SC) 1374; Abdul Halim Vs. Dr Md Tareque, 63 DLR 465; Mahbubur Rahman Sikder Vs. Mujibur Rahman Sikder, 35 DLR (AD) 203; Abdul Karim Sarker Vs. State, 38 DLR (AD) 188; State Vs. Nazrul Islam, Advocate, 37 DLR 200; KM A Awal Vs. State, 16 DLR (SC) 429; Vineet Kumar Mathur Vs. India: 7 SCC 714......me Court
High Court Division
(Statutory Original Jurisdiction)
Present:
Md. Rezaul Hasan J
Oxinel Services Pte. Ltd……………...Petitioner
Vs.
SOM Kalimullah, MD, Bangladesh Telecommunication Company Limited (BTCL) and other......her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......bur Rahman Sikder Vs. Mujibur Rahman Sikder, 35 DLR (AD) 203; Abdul Karim Sarker Vs. State, 38 DLR (AD) 188; State Vs. Nazrul Islam, Advocate, 37 DLR 200; KM A Awal Vs. State, 16 DLR (SC) 429; Vineet Kumar Mathur Vs. India: 7 SCC 714; Elders Ltd. Vs. SC Chowdhury, 54 DLR 226 & Shamsur Rahman Vs...
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....red to- AKM Mohiuddin Vs. State, 7 BLT 37 = 50 DLR 447; Md. Farid Uddin Vs. Atahar Uddin, 13 MLR 187. Lawyers Involved: Abdul Basel Majumder with Md. Shamsul Alam with Md. Abbas Uddin, Advocates—For the Appellant. Salma Rahman, Advocate—For the Respondent No.2. C......D) (2015) 130 ......ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ...... for 2(two) years with a fine of Taka 60,967.87 with a direction that both the sentences will run concurrently. 2. The facts relevant for the disposal of the appeal, in short, is that one Sadhan Kumar Sarker as informant lodged the First Information Report (in short, the FIR) against the convic..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....C) 487; Darajuddin Kazi Vs. Hafezuddin Kazi, 18 DLR 481; Kohinoor Chowdhury Vs. Sree Kamada Ranjan Bhattacharjee, 2XP (AD) 36; State Vs. Robin 66 DLR (AD) 272. Lawyers Involved: ZH Bhuiyan, Advocate—For the Petitioners. Momtaz Uddin Ahmed (Mehedi), Advocate—For the Opposit...... High Court Division (Criminal Revisional Jurisdiction) Present: ANM Bashir Ullah J Shariful Alam (Babu) (Md.)…………….Accused-Petitioner Vs. State and another………….........Opposite Parties Judgment ......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....re related to the facts involved in the case and no question of interpretation of law is involved and, as such, the reference application is liable to be rejected.
7. Mr. M. A. Noor, the learned Advocate for the assessee-applicant, takes us through the income tax reference application and the c......t Ara J
Md. Habibul Gani J
Youngone (CEPZ) Limited, Plot No.11-16, Sector-2, Export Processing Zone, Chittagong……………………Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong………&he...... 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.
This Case is also Reported in:
...... 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.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....re related to the facts involved in the case and no question of interpretation of law is involved and, as such, the reference application is liable to be rejected. 7. Mr. M. A. Noor, the learned Advocate for the assessee-applicant, takes us through the income tax reference application and the c......y Original Jurisdiction) Present: Zinat Ara J Md. Habibul Gani J Youngone (CEPZ) Limited, Plot No.11-16, Sector-2, Export Processing Zone, Chittagong……Applicant Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong……Respondent ......me 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. This Case is also Reported in: ......me 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. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
..... Shah Azharuddin Ahmed; 35 DLR (AD) 72. Lawyers Involved: Mahbubey Alam, learned Attorney General with Sarder Md. Rushed ]ahangir, learned Deputy Attorney General instructed by B. Hossain, Advocate-on-Record— For the Appellants (in CA No.30 of 2012). M. Wali-ul Islam, Advocate-......J Md. Abdul Wahhab Miah J Hasan Foez Siddique J Government of Bangladesh and others………..Appellants (In all the appeals) Vs. Md. Mojibul Haque & others …Respondents (In Civil Appeal No.30 of 2012) Jud......in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ......s Case is also Reported in: 20 BLC (AD) (2015) 177. ..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
....n the longstanding practice in the Commission………………….(28) Lawyers Involved: A.B.M. Siddiqur Rahman Khan and M. Mainul Islam, Advocates—For the Petitioner. Md. Motahar Hossain (Sazu), Advocate—For Respondent t......iction) Present: Moyeenul Islam Chowdhury J Md. Ashraful Kamal J A.K.M. Fazlul Haque and Others……………………Appellants Vs. Privatization Commission and Others………………Re......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
.... The appeal is dismissed. The oral and extraneous evidence contradicting the contents of a written instrument is not admissible.......(15) Lawyers Involved: Shameem Khaled Ahmed, Advocate, instructed by Md Zahirul Islam, Advocate-on-Record—For Appellants. Abdul Hoq, A...... Appellate division (Civil) Present: Syed Mahmud Hossain J Md. Imman Ali J Molina Rani and others...... .....................................Appellants Vs. Gopal Goyala and another…………… ...................Respond......ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ......ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....in hand and whether relying on those documents saham can be allotted. There is no bar to allotting saham at this stage in a suit for partition....(14) Lawyers Involved: Kh. Safiuddin Ahmed, Advocates, instructed by, Sufia Khatun, Advocate-on-Record—For the Petitioner. Md. Taufiq......; ......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
.... Jinnator Nahar, 2 x P (AD) 313; Bashiur Rahman Biswas Vs. Md Hanif Ali Biswas, 21 BLD 89 = 7 BLC 186; Hajarilal Mondal Vs. Md. Mozaffor Bepari, 8 BLC (AD) 77. Lawyers Involved: Main Uddin, Advocate—For the Petitioners. Md. Abdul Halim Mondal, Advocate—For the Opposite Par......upreme Court High Court Division (Civil Revisional Jurisdiction) Present: Soumendra Sarker J Ruhul Amin (Md.) and others............Defendant-Appellant-Petitioners Vs. Mustafizur Rahman and others........Plaintiff-Respondent-Opposite Parties Judgment ......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 ......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 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....ment, inter-alia, that the Assessee-applicant bank having brought unnecessary questions before this court, the instant Income Tax Reference Applications are liable to be rejected.
8. The learned Advocate Mr. Sarder Jinnat Ali, represented the Assessee-applicant, while the learned Deputy Attorne......ad J
One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh................................Assessee-Applicant
Vs.
The Commissioner of Taxes, Large Taxpayers Unit (LTU), 2nd Twelve Storied Building (6th flo......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
96729675967495759676959495849599960195959581958996788869916296819187916596009680