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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.         ......is civil petition for leave to appeal is directed against the judgment and order dated 10-3-2010 passed by a Single Bench of the High Court Division in Civil Revision No. 2821 of 1997 discharging the Rule. 3. Facts of the case, in brief, are that the respondent Nos.1 and 2 as plaintiffs filed P..

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 ......­ers............Defendant-Appellant-Petitioners Vs. Mustafizur Rahman and others........Plaintiff-Respondent-Opposite Parties Judgment November 16, 2014. Result: The Rule is made absolute. Boundary Specification— The description of the land must be s..

Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10

One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......ome 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 Income Tax Ordinance 1984 instead of deleting the disallowances was justified in main..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3

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         ......espondents (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 passed by the Court Division in Suo moto Rule No. 18403 of 2014) Judgment Md. Abdul Wahhab Miah J. — Delay of 113 days in fil..

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

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: ......es Appellate Tribunal was justified maintaining disallowances of expenses ignoring profit and loss accounts as audited by the certified auditors. The connected rule being No. 142(ref:)/ 2007 and Rule No. 162(ref:)/2012 are disposed off accordingly. The Income Tax Ordinance, 1984 (Ordi..

Category: Fiscal/Taxation Law | Date: 29 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: ......, under section 121 A of the income tax ordinance 1984, the Assessee-writ petitioner Glory Chemical Ltd. Obtained the instant rule Nisi, from this court on 24.05.2010in the following terms Let a Rule Nisi be issued calling upon the respondents to show cause as to why the illegal Review Order (A..

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

Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission 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. ......l petition for leave to appeal is directed against the judgment and order dated 25-10-2011 passed by a Division Bench of the High Court Division 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 ..

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 ......a J. - This Civil Appeal, by leave, at the instance of the defendants, is against the judgment and order dated 7-8-2002 passed by the High Court Division in Civil Revision. No. 808 of 1998 making the Rule absolute upon setting-aside the judgment and decree dated 26-2-1998 passes by the learned Subor..

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

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   ......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   ..

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

Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)

....have been issued without lawful authority and is of no legal effect. Communicate the order at once to the respondent No. 1. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 31. ......lip;…………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment September 15, 2014  Result: The Rule is made absolute. Income Tax Ordinance (XXXVI of 1984);Sections 82BB (1) and 93 Filin..

Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9

Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......dgment. 2. In Writ Petition No. 1304 of 2012 the Assessee-writ-petitioner Enamul Hoque Chowdhury, Director Hoque and Sons Limited obtained the rule Nisi in the following terms; “Let a Rule Nisi issued calling upon the respondents to show cause as to why the impugned Notice dated 24.6..

Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0

Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)

....ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ......ion for leave to appeal is directed against the judgment and order dated 18-8-2004 passed by a Division Bench of the High Court Division in Criminal Miscellaneous Case No.9556 of 2004 discharging the Rule. 2. The facts relevant for disposal of the case are that on 20-2-2001 the petitioner as in..

Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34

Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....d 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: ...... justified in maintaining assessment in any other section other than section 82C in the year under consideration while the business transaction is supply and tax deducted at source under 52 read with Rule 16 of I.T. ordinance, 1984. The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984); S..

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

Government of Bangladesh, represented by the Secretary, Ministry of Land and others Vs. Sharifun Nessa and others, 2014, 43 CLC (AD)

....sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 274.     ......overnment did not take any action for release of the land in question. 4. Against the inaction of the Government, the writ petitioners moved the High Court by filing a writ petition and obtained Rule Nisi in Writ Petition No.6786 of 2005. 5. The writ respondents contested the Rule by filin..

Category: Property Law | Date: 9 Sep, 2014 | Hits: 21

Government of Bangladesh, represented by the Secretary, Ministry of Education and others Vs. SM Humayun Kabir and another, 2014, 43 CLC (AD)

....Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dis­missed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 279. ......ed Mahmud Hossain J. - This civil petition for leave to appeal is directed against the judgment and order dated 15-5-2011 passed by the High Court Division in Writ Petition No.4717 of 2010 making the Rule absolute. 2. The facts relevant for the purpose of dis­posal of this civil petition fo..

Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20

Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ation under Article 102 of the Constitution of Bangladesh, the Assessee-writ-petitioner, Dr. Poly Dam, obtained the instant rule Nisi on 19.11.2013 from this court, in the following terms; Let a Rule Nisi be issued calling upon the respondents to show cause as to why the notices issued under Se..

Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1

Chowdhury Mia and oth¬ers Vs. Superintendent, Primary Teacher Institution and others, 2014, 43 CLC (HCD)

.... Rule No.364(R) of 2007 (Violation) is dis­posed of. Send down the lower court records. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 42. ...... Advocate—For the Plaintiff-Respondent-Petitioners. Shihab Uddin Ahmed, Advocate—For the Proforma-Defendant-Appellant-Opposite Parties. Civil Revision No. 784 of 2007 with Civil Rule No. 364 (R) of 2007 (Violation) Judgment Sharif Uddin Chaklader J. - These two rules,..

Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6

Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....answered 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: ......btained the copy of the order communicated to it by the First Appellate Authority, the Commissioner of Taxes (Appeal) on 1.3.2004. This fact has appeared from the photocopy of the ITA-7 and Format of Rule-28, as has been submitted by the learned Advocate Mr. Mustafa Kamal Mansoor, therefore it appea..

Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1

Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)

.... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ......hellip;….........Petitioner Vs. State & another…………………..Opposite-Parties Judgment August 13, 2014 Result: The Rule is discharged. Case Referred to- State Vs. Iqbal Hossain, 48 DLR (AD) 100; Khurshid A..

Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8

Peoples Insurance Company Limited 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: ......ssing Authority under rule 6 of the First Schedule to the Income Tax Act does not, like rule 2 of the same Schedule, or on the strength of section 40C of the Insurance Act or rule 40 of the Insurance Rules, extend to disallowance of the excess management expense. The power of the Assessing Auth..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0