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The Commissioner of Taxes, Taxes Zone-5, 28/F, Segunbagicha, Dhaka Vs. Ms. Rubana Huq, wife of Mr. Aanisul Huq, 2015, 44 CLC (HCD)

....he result, the Income Tax Reference Application is rejected. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... 80, Road No. 23, Block–A, Banani, Dhaka..........................Assessee-respondent Judgment January 7, 2015 Result: The Income Tax Reference Application is rejected. Lawyers Involved: Shaikat Basu, AAG with Nasrin Parvin, AAG—For I.T. Department. Sa......he result, the Income Tax Reference Application is rejected. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....uestion 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: ...... to- Commissioner of Taxes Vs. Bangladesh Rural Advancement Committee (BRAC), 51 DLR (HCD) (1999)152; Commissioner of Taxes Vs. Ghaus-i-Pak-i-Azam Welfare Trust, 36 DLR (AD) 166.  Lawyers Involved: Md. Asaduzzaman, Adv.—For the Assessee-applicant  Nasrin Parv......uestion 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: 24 Dec, 2014 | Hits: 0

International Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000 Vs. The Commissioner of Taxes, Taxes Zone-LTU, Dhaka, 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: ...... Tribunal in a mechanical way simply endorsed the view of the First Appellate Authority, which not being proper adjudication of the issue, cannot be endorsed by this court......... (14 & 15) Lawyers Involved: Abdus Salam Mamun, Adv.—For the Assessee-applicant Nasrin Parvin, ......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: 15 Dec, 2014 | Hits: 1

Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ed in negative and in favour of the Assessee-applicant. However, there shall be no order as to costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......Tribunal was required to allow the objection as has been raised by the Assessee-applicant as to non-allowance of the expenditure regarding the distribution of free sample....................(15) Lawyers Involved: Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Ass......ed in negative and in favour of the Assessee-applicant. However, there shall be no order as to costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)

....copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73   ......; Commissioner of Police, Bombay Vs. Gordhandas Bhanji AIR 1952 SC 16; State of Punjab Vs. Hari Kishan Sharna, AIR 1966 SC 1081; Manseeklal Vithalas Chaohan Vs. State of Gujrat AIR 1997 SC 3400. Lawyers Involved: Moudud Ahmed, Hasan Ariff Senior Advocates with Ahsanul Karim, Khairul Alam C...... by the petitioner Singer Bangladesh Limited, the Rule was issued in the following terms: "Let a Rule Nisi be issued calling upon the respondents to show cause as to why the proceeding vide Order under Nothi No. 8/dated 18-4-2010 (Annexure-D) by the respondent No.3 rejecting the prayer of ..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5

One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....9. Accordingly the application praying for review 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 33C of the Income Tax Rules 1984, medical allowance covered by rule 33(1) of the Income Tax Rules 1984 are not to be included in the definition of ‘perquisite’..................(7) Lawyers Involved: Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the rev......9. Accordingly the application praying for review 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: 14 Dec, 2014 | Hits: 0

A Hakim Gazi and others Vs. Md. Nasiruddin, Assistant Vice President/Manager and others, 2014, 43 CLC (HCD)

....oth on facts and law, upon evidences adduced by the parties. Send down the copy of the judgment to the court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 218 ......hy;gaged property as attorney of the plaintiff under the power of attorney...........(34-35) Case Referred to- Banesa Bibi Vs. Senior Vice President 8 LG (2011) AD 55 = 63 DLR (AD) 160 Lawyers Involved: Subrata Chowdhury with Reshma Sultana, Advocates—For the Appellants. ......oth on facts and law, upon evidences adduced by the parties. Send down the copy of the judgment to the court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 218 ..

Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8

Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)

....the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......urmah Eastern Ltd Vs. Burmah Eastern employees Union, 18 DLR 709; Abdul Jalil Vs. Islami Bank Bangladesh Ltd., 53 DLR (AD) 12 and Rasheda Begum Vs. Nurussafa, 2004 BLD (AD) 223 = 9 BLC (AD) 223. Lawyers Involved: Md. Rezaul Islam, Advocate—For the Petitioner. Akhtar Imam with Ra...... to why the impugned judgment and order dated 23-7-.2012 passed by the learned Joint District Judge, 3 Court, Dhaka in Title Suit No.2447 of 2008 rejecting the application for addition of party under Order I, rule 10(2) read with sec­tion 151 of the Code of Civil Procedure shall not be set-aside..

Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19

Mostafa Kamal Sazu and oth¬ers Vs. Secretary, Ministry of Finance, Bangladesh Secretariat, and others, 2014, 43 CLC (HCD)

....s from the date of receipt of this judgment. Let a copy of this judgment be forwarded to the concerned respondents at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 251 ......ment of Bangladesh and others, Writ Petition No. 5294 of 2011;R.Vs. Metropolitan Police Commissioner (1968) 2 All ER-139; Associated Provincial Picture Vs. Wednesbury Corporation [1948] 1KB 223. Lawyers Involved: M Amir-ul-Islam, Senior Advocate with Shakur Ben Shahid, Advocate—For t......s from the date of receipt of this judgment. Let a copy of this judgment be forwarded to the concerned respondents at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 251 ..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3

Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)

.... In the result, the rule is discharged with­out any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265.   ......hya Pradesh Vs. Vishnu Prasad; AIR 1962 1593; Palani Goundan Vs. Peria Goundan, AIR 1941 Mad 158; Hazera Begum Vs. Artha Rin Adalat, 12 BLC (AD) 153; AKM Nurul Alam Vs. Bangladesh 46 DLR(AD)113. Lawyers Involved: Md. Eunus, Advocate—For the Plaintiff-Petitioner. MA Azim Khair a......xcluded the operation of Rules 3, 5, 6, 7, 8 and 9 in matters of execution of any decree. Artha Rin Adalat shall execute its decree applying the provisions of sections 55 and 56 of the Code read with Order XXI and the rules made thereunder except the rules 3, 5, 6, 7, 8 and 9. Application of section..

Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4

Oxinel Services Pte. Ltd Vs. SOM Kalimullah, MD, Bangla¬desh Telecommunication Com¬pany Limited (BTCL) and others, 2014, 43 CLC (HCD)

....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     ......ate, 37 DLR 200; KM A Awal Vs. State, 16 DLR (SC) 429; Vineet Kumar Mathur Vs. India: 7 SCC 714; Elders Ltd. Vs. SC Chowdhury, 54 DLR 226 & Shamsur Rahman Vs. Tahera Nargis, 44 DLR (AD) 237. Lawyers Involved: Aneek R. Huq, Advocate—For the Petitioner. Rais Uddin Ahmed, Advoc......f the respondents tantamount to contempt of court or not and if it does, whether acceptance of uncondi­tional apology shall advance the cause of justice by ensuring compliance of this Court's Order,' shall uphold the rule of law or maintain the digni­ty of this Court as the custodian..

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)

....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 ......that he had a intention to misappropriate the same for his personal gain...... (51) Time Limit for The Investigation of the Case is Simply Directory in Nature and Not the Mandatory Provisions of Law— So far the time limit is concerned the Rule prescribes to conclude the investigation with......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)

....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 ......essrs Mohammadi Steamship 17 DLR (SC) 487; Darajuddin Kazi Vs. Hafezuddin Kazi, 18 DLR 481; Kohinoor Chowdhury Vs. Sree Kamada Ranjan Bhattacharjee, 2XP (AD) 36; State Vs. Robin 66 DLR (AD) 272. Lawyers Involved: ZH Bhuiyan, Advocate—For the Petitioners. Momtaz Uddin Ahmed (Mehe......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

The Commissioner of Taxes, Taxes Zone-1, 2nd 12-Storied Building, Segun Bagicha, Dhaka Vs. Arif Knit Spin, 2014, 43 CLC (HCD)

....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: ......d the loss is to be carried forward for the following year and there is no scope to set off the business loss of such undertaking with its income, if any, from other heads.................. (13) Lawyers Involved: Razik-Al-Jalil, DAG with Mahfuza Begum, AAG, Nurun Nahar, AAG—For the a......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: 1 Dec, 2014 | Hits: 0

Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)

....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:   ...... December 1, 2014         Result: The question formulated for determination answered in the negative in favour of the department-applicant. Lawyers Involved: Razik-Al-Jalil, DAG with Mahfuza Begum, AAG, Nurun Nahar, AAG—For the a......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:   ..

Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20

Youngone (CEPZ) Limited, Plot No.11-16, Sector-2, Export Processing Zone, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong, 2014, 43 CLC (HCD)

.... 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: ......; Commissioner of Taxes, Dhaka Zone, Dhaka Vs. M/S Friends Corporation, VI BTD (1978) (AD) 140; R. M. P. Perianna Pillai & Co. Vs. Commissioner of Income-tax, Madras, Taxation (Vol. IV) 230. Lawyers Involved: M. A. Noor—For the applicant Md. Khurshedul Alam, DAG with Mahfuz...... 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)

....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:   ......1; Commissioner of Taxes, Dhaka Zone, Dhaka vs. M/S Friends Corporation, VI BTD (1978) (AD) 140; R. M. P. Perianna Pillai & Co. Vs. Commissioner of Income-tax, Madras, Taxation (Vol.IV) 230. Lawyers Involved: M. A. Noor—For the applicant. Md. Khurshedul Alam, DAG with Mahfu......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)

....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.       ......52 DLR (AD) 120 and AFM Mustafizur Rahman, Director General, Bangladesh Railway Vs. Monoharan Mazumder, 9 MLR (AD) 251 = 9 BLC (AD) 207 Habibullah Khan Vs. Shah Azharuddin Ahmed; 35 DLR (AD) 72. Lawyers Involved: Mahbubey Alam, learned Attorney General with Sarder Md. Rushed ]ahangir, lear......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.       ..

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)

...., 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   ......estion of filling up of the posts by deputationists will not come first as has been the longstanding practice in the Commission………………….(28)  Lawyers Involved: A.B.M. Siddiqur Rahman Khan and M. Mainul Islam, Advocates—Fo......, 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   ..

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 ......gment November 20, 2014 Result: 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-R......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