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The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka Vs. Azmat Fashions Limited & M/S Ornate Knit Garments Industries Limited, 2014, 43 CLC (HCD)

....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: ......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 2003-2004. This is relating to the assessment year 2000-2001. 3. Income Tax ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0

State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)

....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         ......cted by instructed by Sufia Khatun, Advocate-on-Record — For the Petitioner, (In both cases) None Represented— For the Respondents (In both cases) Criminal Petition for Leave to Appeal Nos. 202 and 607 of 2014. (From the judgment and order dated the 5 day of May, 2014 pass..

Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4

The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

....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: ......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 2003-2004. This is relating to the assessment year 2000-2001. 3. Income Tax ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8

Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

.... 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:     ......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 2003-2004. This is relating to the assessment year 2000-2001. 3. Income Tax ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9

T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-1, Chittagong, 2014, 43 CLC (HCD)

....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

Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213 Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka, 2014, 43 CLC (HCD)

....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: ......ncome Tax Ordinance 1984, whereupon the DCT concern reassessed the tax liability of the assessee-applicant under section 83(2)/93/83(2)/120 of the Income Tax Ordinance 1984. Thereafter two subsequent Appeal filed by the assessee-applicant for each of two assessment years as mentioned earlier having ..

Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1

Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......The Commissioner shall not exercise 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 expi..

Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1

Bangladesh Bridge Authority (Ex-Jamuna Multipurpose Bridge Authority), Setu Bhaban, Air Port Road, Banani, Dhaka-1212 Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......§§ā§§, But this time the appeal was unsuccessful on the merit. 7. Being aggrieved with and highly dissatisfied by the said appellate order, the Assessee-applicant authority, preferred Income Tax Appeal No. 3227 of 2009-2010 before the Taxes Appellate Tribunal, which having been unsuccessful the..

Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1

Chowdhury Mohidul Haque Vs. Anti-Corruption ComÂŦmission and others, 2014, 43 CLC (AD)

.... 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. ...... Md. Khurshid Alam Khan, Advocate, instructed by Mahmuda Begum Advocate-on-Record—For Respondent Nos. 1-5. None Represented—Respondent Nos. 6-8. Civil Petition for Leave to Appeal No.1489 of 2012. (From the judgment and order dated the 25th of October, 2011 passed by ..

Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6

State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)

....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.   ......y-General instructed by Mr. B Hossain, Advocate-on-Record—For the Appellant. SM Shahajahan, Advocate instructed by Md. Nawab Ali, Advocate-on-Record—For the Respondent. Criminal Appeal No.10 of 2006. From the judgment and order dated 19-3-2002 passed by the High Court Divi..

Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2

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 ......Record—For the Appellants. Abdus Salam Khan, Senior Advocated instructed by B Hossain, Advocate-on-Record—For Respondent No.1. None Represented—Respondent No.2. Civil Appeal No. 380 of 2003. From the judgment and order dated 7-8-2002 passed by the High Court Div..

Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10

Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ...... aggrieved with and highly dissatisfied by the said order of assessment, the Assessee-applicant, preferred two unsuccessful appeal for both the assessment years, one before the Commissioner of Taxes (Appeal) and other to the Taxes Appellate Tribunal and thereafter upon formulating questions as have ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

FAS Finance & Investment Ltd., Subastu Imam Square, 4th floor, 65 Gulshan Avenue, Gulshan, Dhaka Vs. The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka, 2014, 43 CLC (HCD)

....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: ......e item of expenditure. 3. Being aggrieved with and highly dissatisfied by the said order of assessment, the Assessee-applicant preferred one unsuccessful appeal before the Commissioner of Taxes (Appeal), being āφāϝāĻŧāĻ•āϰ āφāĻĒā§€āϞ āĻĒāĻ¤ā§āϰ āύāĻ‚-ā§Šā§Ēā§Ļ/āĻāϞāϟāĻŋāχāω/⧍ā§Ļā..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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 instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (briefly, the Tribunal) in Income Tax Appeal No. 4500 of 2003-2004. This is relating to the assessment year 1998-1999. 2. The assesse..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman Vs. The Commissioner of Taxes, Large Tax-payers Unit (LTU), 2014, 43 CLC (HCD)

....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: ......e instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (briefly, the Tribunal) in Income Tax Appeal No. 4500 of 2003-2004. This is relating to the assessment year 1998-1999. 2. The assesse..

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       ......ate with him, instructed by Md. Nawab Ali, Advocate-on-Record—For the Appellant. Golam Ahmed, Advocate, instructed by Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Appeal No. 212 of 2010. (From the judgment and order dated 29th July, 2009 passed by the High C..

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. ......cate with him, instructed by Md.Nawab Ali, Advocate-on-Record—For the Appellant. Golam Ahmed, Advocate, instructed by Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Appeal No. 212 of 2010. (From the judgment and order dated 29th July, 2009 passed by the High C..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6

Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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:     ......e instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (briefly, the Tribunal) in Income Tax Appeal No. 4500 of 2003-2004. This is relating to the assessment year 1998-1999. 2. The assesse..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17

Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......ith and highly dissatisfied by the said two orders of assessment, in respect of assessment year 2006-2007 and 2007-2008, the Assessee-applicant preferred two appeals before the Commissioner of Taxes (Appeal), being āĻ†ā§ŸāĻ•āϰ āφāĻĒā§€āϞ āĻĒāĻ¤ā§āϰ āύāĻ‚-ā§¨ā§Ž,⧍⧝/āĻāϞāϟāĻŋāω/⧍ā§Ļā§Ļ..

Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0

Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)

....aside. Pre-emption Title Suit No. 47 of 2007 is dis­missed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302   ......(1885) 7 All. 775; Qurban Husain Vs. Chote, ILR 22 All 102. Lawyers Involved: AKM Faiz, Advocate—For Appellants. Md. Saiyedul Islam, Advocate—For the Respondent. First Appeal No.386 of 2012. Judgment Sharif Uddin Chaklader J.— This appeal at the instan..

Category: Property Law | Date: 15 Sep, 2014 | Hits: 8