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....ccount regularly and unless any defect in the account is specifically pointed out by the assessing authority he is to accept the accounting...................(16)
Cases Referred to-
Eskayef Bangladesh Limited Vs. the Commissioner of Taxes, 58 DLR 531; Friends Corporation Vs. the Commission......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:
..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Judgment November 30, 2014 Result: The question formulated for determination answered in the affirmative in favour of the department-respondent. Cases Referred to- Eskayef Bangladesh Limited vs. the Commissioner of Taxes, 58 DLR 531;Friends Corporation Vs. the Commissione......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)
.... (Civil) Present: Md. Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J Government of Bangladesh and others………..Appellants (In all the appeals) Vs. Md. Moj......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. ......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 ..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)
.... Nos. 2-5. Writ Petition No. 10746 of 2013 Judgment Moyeenul Islam Chowdhury J.— On an application under Article 102 of the Constitution of the People's Republic of Bangladesh, a Rule Nisi was issued calling upon the respondents to show cause as to why they should ......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 ......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..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 ...... 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 ......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..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. ......; ......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. ......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...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 ......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 ......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..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....iction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad 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......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
.....
No costs.
This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004.
22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 198......tutory Original Jurisdiction)
Present:
Zinat Ara J
Md. Habibul Gani J
The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka…………..Applicant
Vs.
Azmat Fashions Limited, Plot No. M-2, Section-7, Mirpur, haka.................Respondent
......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:
......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)
....to by an investigation agency. The regulations of the PRB cannot override the provisions of the Code....... (14) The Attorney-General should have the right of audience in all Courts of Bangladesh….... (18) Lawyers Involved: Mahbubey Alam, Attorney-General instructed b......uzammel Hossain CJ Surendra Kumar Sinha J Md. 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......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)
..... No costs. This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004. 22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 198......iction) Present: Zinat Ara J Md. Habibul Gani J The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka…………………Applicant Vs. Azmat Fashions Limited, Plot No. M-2, Section-7, Mirpur, Dhaka........................Respo......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: ......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)
..... No costs. This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004. 22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 198......iction) Present: Zinat Ara J Md. Habibul Gani J The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka…………………Applicant Vs. Azmat Fashions Limited, Plot No. M-2, Section-7, Mirpur, Dhaka.............................. 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: ...... 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
....vs. The Commissioner of Taxes, 53 DLR 209; Mark Builders Ltd. vs. The Commissioner of Taxes, 59 DLR 463; Eastern Hardware Store Ltd. vs. The Commissioner of Taxes, 54 DLR (2002) 125; Godrej Sara Lee (Bangladesh) Pvt. Ltd. vs. The Commissioner of Taxes (Income Tax Reference Application 353 and 3......Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong.……Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-1, Chittagong……………......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:
..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....
Ed.
This Case is also Reported in:
......
Md. Emdadul Haque Azad J
Bangladesh Bridge Authority (Ex-Jamuna Multipurpose Bridge Authority), Setu Bhaban, Air Port Road, Banani, Dhaka-1212........................Assessee-Applicant.
Vs.
The Commissioner of Taxes, Taxes Zone-1, Dhaka............................Respondent
J......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:
..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....in Writ Petition No. 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. Durin......preme Court High Court Division (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 Octob...... 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. ......) Case Referred to- Abul Bashar Chowkidar Vs. Abdul Mannan, 66 DLR (AD) 286 = Crl PLA 456 of 2011; Afia Khatoon Vs. Ali 1995 BLT (AD) 74 = 47 DLR (AD) 62. Lawyers Involved: Moudud Ahmed, Senior Advocate instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner. ..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 ...... High Court Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Shawkat Hossain (Md.) and another..................Appellants Vs. Golam Mohammad and another........................Respondents Judgment September......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 ...... sent back on remand to the appellate Court below................................ (14) Case Referred to- Tarak Chandra Majhi vs Atahar Ali, 8 BLC (AD) 67. Lawyers Involved: Moudud Ahmed, Senior Advocate instructed by SR Khoshnabish, Advocate-on-Record—For the Appellants. ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....sed the materials on record. Deliberation of the Court: 10. Admittedly, the Assessee-applicant is a public limited company engaged in lease finance business under the license granted by the Bangladesh Bank, pursuant to the provision of Financial Institution Act 1993. The Bangladesh Bank is......urities Co. (Subsequently converted into “FAS Finance & Investment Ltd………………………………Assessee-Applicant Vs. The Commissioner of Taxes, Tax Payers Services Wing, Large Tax payers Unit (LTU) Dhaka, 2nd......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: ......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
....lowances of Tk. 8,92,68,259.00 as provisions for classified assets and diminution value of investment of share and Bonds and Tk. 6,39,51,758.00 for interest suspense account ignoring the circulars of Bangladesh Bank and method of books of accounts of the applicant.
The Income Tax Ordinance, 198......oor, 65 Gulshan Avenue, Gulshan, Dhaka, represented by its Managing Director.
Mr. Md. Mofiz Uddin Chowdhury……………………Assessee-Applicant
Vs.
The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Se......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....ference application are in the affirmative in favour of the department-respondent and against the assessee-applicant and no answer to question (3).
No costs.
The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
......on of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka………………………............Applicant
Vs.
The Commissioner of Taxes, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000…&......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ference application are in the affirmative in favour of the department-respondent and against the assessee-applicant and no answer to question (3).
No costs.
The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
......
Zinat Ara J
Md. Habibul Gani J
Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka………Applicant
Vs.
The Commissioner of Taxes, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000…&......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
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