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....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:
......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......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
....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:
......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......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
....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:
......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......rt
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), 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:
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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)
....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 ......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......ay Vs. Gordhandas Bhanji AIR 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,......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
....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:
...... 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 ......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
....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
...... 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.
......e.
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
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Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....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. ......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......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
....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
....... 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 ......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
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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)
.... 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. ...... 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......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—For the Defendant-Opposite Parties. Civil Revision No. 150 of 2011....... 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
....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
......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......SCC 714; Elders Ltd. Vs. SC Chowdhury, 54 DLR 226 & Shamsur Rahman Vs. Tahera Nargis, 44 DLR (AD) 237.
Lawyers Involved:
Aneek R. Huq, Advocate—For the Petitioner.
Rais Uddin Ahmed, Advocate—For the Respondents.
Tanveer Hossain Khan, Advocate—For the respon&......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
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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)
....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 ......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......mits that when the accused had no any clear intention to commit criminal breach of trust such an accused should not be convicted and sentenced and also referring the case of Md. Farid Uddin Ahmed Vs. Atahar Uddin, 13 MLR 187 submits that for any reason if any irregularities is committed by...... necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....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 ......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......the contrary fact of the presumption that every negotiable instrument was made or drawn for consideration in favour of the holder in due course. ...... (30 & 31) Case Referred to- Kabir Ahmed Sawdagar Vs. Md. Syed Saifuddin Jaheed 58 DLR 277; Seth Shivrattan Vs. Messrs Mohammadi Steams......ncerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
.... 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:
......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...... 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)
....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: ......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......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)
....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. ....... 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-......isposed of. Case Referred to- Lt. Col. Farzand Ali Vs. Province of West Pakistan, 22 DLR (SC) 203; Mujibur Rahman (Md.) Vs. Government of Bangladesh, 44 DLR (AD) 111;Captain (Retd) B. Akram Ahmed Khan Chowdhury Vs. Bangladesh Oil, Gas and Mineral Resources Corporation; 14 MLR (AD) 81 = 11 ......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. ..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)
...., 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 ......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......nt posts of Director in the Privatization Commission. One vacancy arose when Syed Jaglul Pasha was withdrawn from the Commission on 10-2-2014. Against that vacancy on the same day, one Dr. Syed Nesar Ahmed Rumy was appointed on deputation and that appointment was stayed by the High Court Division. A......, 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)
....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 ...... 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......lt: 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......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)
....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. ......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......e case 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.......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)
....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 ...... 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......fore him. The SA khatian was prepared in the name of Yousuf Mollah. He executed a waqf deed being No. 782 dated 4-3-1916 in the name of his aforesaid three daughters and one grandson namely Ahmed Ullah. Saydunncssa died leaving behind three sons Waziullah, Aman Ullah, Fazley Rahman and one......im. The SA khatian was prepared in the name of Yousuf Mollah. He executed a waqf deed being No. 782 dated 4-3-1916 in the name of his aforesaid three daughters and one grandson namely Ahmed Ullah. Saydunncssa died leaving behind three sons Waziullah, Aman Ullah, Fazley Rahman and one daugh..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....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:
......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......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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
96729675967495759676959495849599960195959581958996788869916296819187916596009680