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....nbsp; equivalent to USD83,142.33. The BTCL did not come up, he continues, even thereafter, either to modify or to review the aforesaid order dated 23-7-2013 passed by this Court, nor they went to the Appellate Division against the said order dated 23-7-2013. As such, the order dated 23-7-2013 has be......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
......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
..
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)
....e sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (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 ......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 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....ng a very recent case of State Vs. Robin 66 DLR (AD) 272 submits that in the reported case Robin as an accused did not get chance to defend his case at trial and he was all through absconding but the Appellate Division at the time of hearing of a criminal petition for leave to appeal sought by the S......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
....termination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directing not to impose tax on non-operative interest in......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:
......n is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directing not to impose tax on non-operative interest income class..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
.....- This income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) arises out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (shortly stated as the Tribunal) in Income Tax Appeal No......preme 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: ......come tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) arises out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (shortly stated as the Tribunal) in Income Tax Appeal No.4411 of 2..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
....ion having been found unverifiable the Deputy Commissioner of Taxes could reject the Trading result of the assessee and resort to estimating gross profit by applying a flat rate and whether the Taxes Appellate Tribunal was right in upholding such estimate?
(3) Whether, on the facts and in 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:
...... been found unverifiable the Deputy Commissioner of Taxes could reject the Trading result of the assessee and resort to estimating gross profit by applying a flat rate and whether the Taxes Appellate Tribunal was right in upholding such estimate?
(3) Whether, on the facts and in the circumstanc..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....his income tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 21.06.2004 passed by the Taxes Appellate Tribunal, Chittagong Bench, Chittagong (shortly stated as the Tribunal) in Income Tax Appe......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: ...... tax reference application under section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 21.06.2004 passed by the Taxes Appellate Tribunal, Chittagong Bench, Chittagong (shortly stated as the Tribunal) in Income Tax Appeal No.3273..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ......gement of fundamental rights, guaranteed by the Constitution, or of any other law, in respect of matters relating to or arising of sub-clause (a), but such Tribunals cannot, like the Indian Administrative Tribunals in exercise of a more comprehensive jurisdiction under Article 323 (se......the Constitution. 67. The question can be answered in a short compass by referring to the case of Mujibur Rahman (supra). In that case, this Court has held that "Within its jurisdiction the Tribunal can strike down an order for violation of principles of natural justice as well as for..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....der 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 ......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)
....e 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. ......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)
....ed to challenge any other deeds by way of simple declaration within the ambit of section 42 of the Specific Relief Act and in this context a decision is referred from the petitioner's side of our Appellate Division in the case of Raton Chandra Dey Vs. Jinnator Nahar reported in 2XP (AD) 313. Apa......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
....r. Thereafter, the Assessee-applicant bank filed two appeals for each assessment year, one before the first appellate authority, the Commissioner of Taxes (Appeal) and subsequently to the Taxes Appellate Tribunal and being aggrieved with and highly dissatisfied by the judgment and order passed......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:
......d in favour of assessee.
Questions formulated for determination:
In Income Tax Reference Application No. 446 of 2013:
1. Whether in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29(1) (xxvii)/30A/30(e)/2(45)/83(1)/83(2) read with Rule 33 of the Inc..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....or determination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legally justified in deleting the disallowances of B......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:
......nation is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legally justified in deleting the disallowances of Buying Agen..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....t respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......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 ......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 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....) have been heard together and are being disposed of by this common judgment. 2. Income Tax Reference Application No. 496 of 2004 has arisen out of the order dated 25.02.2004 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal, in brief) in Income Tax Appeal No. 3171 o......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: ......n heard together and are being disposed of by this common judgment. 2. Income Tax Reference Application No. 496 of 2004 has arisen out of the order dated 25.02.2004 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal, in brief) in Income Tax Appeal No. 3171 of 2003-200..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... 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: ......n heard together and are being disposed of by this common judgment. 2. Income Tax Reference Application No. 496 of 2004 has arisen out of the order dated 25.02.2004 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal, in brief) in Income Tax Appeal No. 3171 of 2003-200..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....ted for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(i) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining estimation of sales discarding trading version of the c......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:
......termination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(i) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining estimation of sales discarding trading version of the company as ..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for 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......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:
...... for determination are answered in the negative and in favour of assessee.
Questions formulated for 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..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....d the assessee writ petitioner, it preferred the revisional application under the provision of section 121A of the Income Tax Ordinance 1984, leaving aside its right to prefer appeal before the First Appellate Authority. But the revisional authority, upon misdirecting itself and non-considering the ......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:
......ercise his power under sub-section (1) in respect of any order-
a) Where an appeal against the order lies to the Appellate Joint Commissioner or to the Commissioner (Appeals) or to the Appellate Tribunal and the time within which such appeal may be made has not expired or the assessee has not w..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
.... % depreciation on the Bangabandhu Setu amounting to Tk. 80,18,22,380.00 in the assessment year 2007-2008 and claimed by the applicant.
C. Whether on the facts and in the circumstances the Taxes Appellate Tribunal, Division Bench-1, Dhaka is justified in law in not allowing 21/2 % deprecia......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:
......ation on the Bangabandhu Setu amounting to Tk. 80,18,22,380.00 in the assessment year 2007-2008 and claimed by the applicant.
C. Whether on the facts and in the circumstances the Taxes Appellate Tribunal, Division Bench-1, Dhaka is justified in law in not allowing 21/2 % depreciation allow..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
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