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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 ......No.1. The learned Advocate has submitted that though section 73 of the Evidence Act has empowered the Court to compare any disputed signature with any signature admitted or proved to have been of the person who allegedly put the disputed signature, but in the present suit there is no admitted s..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
....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:
......ly and exclusively empowered or authorized to exercise particular power. Ordinance 1984 is concerned…… The authority of a ‘Person designata’ cannot be delegated to any other person unless specifically and particularly authorized by the provision of law. Nowhere within the s..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....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:
......of 1984); Sections 2(36) and 120
Under section 120 read with section 2(36) of the Income tax Ordinance, Inspecting Joint Commissioner of Taxes, Inspecting Additional Commissioner of Taxes or any person appointed to hold current charge of the Inspecting Joint Commissioner of Taxes may call for a..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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:
......prejudicial to the interest of revenue.
20. Under section 120 read with section 2(36) of the Ordinance, Inspecting Joint Commissioner of Taxes, Inspecting Additional Commissioner of Taxes or any person appointed to hold current charge of the Inspecting Joint Commissioner of Taxes may call for a..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
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: ......prejudicial to the interest of revenue. 20. Under section 120 read with section 2(36) of the Ordinance, Inspecting Joint Commissioner of Taxes, Inspecting Additional Commissioner of Taxes or any person appointed to hold current charge of the Inspecting Joint Commissioner of Taxes may call for a..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: ......eturn or revised return by the assesee, if the Deputy Commissioner of Taxes is not satisfied with the return, he shall serve a notice under sub-section (1), requiring the assessee to appear either in person of through a representative or produce the evidence that the return is correct and complete. ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
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: ......0) Income is denied in section 2(34) of the Income Tax Ordinance 1984 the aforesaid definition of income does not indicate that a liability by way of bank loan can be treated as an income of any person liable to pay income tax. Moreover, the provision of section 19(21) of the Income Tax Ordinan..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. ...... investigation", which is allowed by the law. Under normal circumstances, if on the basis of fresh evidence a supplementary charge-sheet is submitted, for example by adding names of accused person(s) who had not been included in the initial charge-sheet, there would be no questioning the l..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: ......ection 52 and 83(2) Section 83(2) has mandated the DCT concern to serve a notice upon the Assessee-applicant if he feels inadequacy of evidence at the time of writing the assessment order in his personal time after the conclusion of hearing of the income tax case. In the instant case since the ..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....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.
......ণালয়ের সিদ্ধান্ত নিম্নে দেওয়া হইলঃ
"The whole areas under unauthorized possession of the different persons and not under control of the PWD be derequisitioned in favour of the original owners on real..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......ting the accounts with the submitted evidence, may resort to the provision of section 83(2) of the Ordinance for passing the assessment order, within thirty days from the conclusion of hearing in his personal time and in the absence of the assessee and accordingly the DCT concerned may make his asse..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
.... 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.
...... possession for more than 70 years. In dismissing the suit the learned Judge of the appellate court relied on the case of Belayet Hossain Vs. Nurul Alam, 42 DLR (AD) 20, where it is held that "A person in wrongful possession of property is not entitled to be protected against the lawf..
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: ......e, on account of indenting commission [or travel agency commission] or shipping agency commission or supply of goods or [execution of contract or sub-contract] [or for services rendered], to any such person or class of persons as may be prescribed, the person responsible for making the payment shall..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 ......hims and sweet wills of the accused-petitioner and others for their illegal gains and benefits. The Prevention of Corruption Act, 1947 (now repealed) indicates that if any public servant or any other person who in collaboration with each other commits the offences punishable under sections 403 to 40..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......d the Inspecting Joint Commissioner may, without prejudice to other powers which they may have under other provisions of this Ordinance, make any enquiry which they consider necessary as respects any person liable, or believed by them to be liable, to assessment under this Ordinance, or require any ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......classified Bank and the Bank in turn pays the billed amount to the gas company. It appears from the highlighted portion that the provision of rule 16 of the Income Tax Rule 1984 designated the ‘person responsible for making any payment to any other person on account of supply of goods’ a..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ......uo;fË¢ah¢å ¢ehåe J f¢lQu fœ” but in the selection process the petitioner could not qualify and was not appointed even as a disable physical handicraft person. 10. Now we have to decide whether the petitioner was eligible to be appointed as the He..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......n only be challenged by filing an appeal as proved under section 193 of the Customs Act. Section 193 of the Customs Act as quoted below:
"193. Appeals to Commissioner (Appeal)—(1) Any person aggrieved by any decision or order passed under the Act, not being a decision or order passed..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital 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: ......ch reads as follows; Income Tax Ordinance 1984 Section 17: Scope of the total income.— (1) Subject to the provisions of this Ordinance, the total income of any income year of any person includes— (a) In relation to a person who is a resident, all income, from whatever..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
.... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ...... a Magistrate or the District Superintendent of Police may either himself enter, or by his warrant authorize any competent police officer to enter into any such gaming house and take into custody all persons present therein and seize all instruments of gaming including moneys, securities for money, ..Category: Others | Date: 28 Jun, 2014 | Hits: 91
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