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

....; Md. Habibul Gani J: I agree. This Case is also Reported in:   ......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:   ......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:   ......r 2002-2003. 2. The sole question of law formulated in the income tax reference application (shortly, the reference application) for opinion by the Court is as under:- Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal was legally justified in directin..

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)

.... 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: ...... 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: ......……………….Respondent Judgment November 30, 2014 Result: The questions formulated for determination are answered in the affirmative and in favour of revenue department. Questions formulated for determination: (1) Whether ..

Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1

Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

.... 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:   ......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:   ...... 2. The assessee-applicant Youngone (CEPZ) Limited (shortly, the assessee) is a fully owned foreign company incorporated as a private limited company under the Companies Act, 1913 having its factory and registered office at Plot No.11-16, Sector-2 of the Export Processing Zone, Chittagong. The asse..

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 civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177.       ......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.       ......2012, 2421 of 2013, 229-31, 424 of 2012, 1495-96 of 2010 is condoned and they are disposed 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 Chowdh......l) 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. Mojibul Haque ..

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)

.... This Case is also Reported in: 68 DLR (HCD) (2015) 17   ......, 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   ......putationists 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—For the Petitioner. Md. Motahar Hoss......5) 17   ..

Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0

Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)

.... Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......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 ......igh 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 November 16, 2014....... This Case is also Reported in: 67 DLR (HCD) (2015) 259 ..

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)

.... 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: ...... Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... Bangladesh....................................Respondent. Judgment November 10, 2014 Result: All the questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: In Income Tax Referenc..

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

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)

.... 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: ......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: ......spondent (Income Tax Reference Application No. 539 of 2004) Judgment November 10, 2014 Result: The question formulated for determination is answered in the negative and in favour of department. Questions formulated for determination: Whether, on the fact..

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

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

....ged. 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         ......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         ......d. 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) Judgment November 10, 2014. Result: ..

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

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

....84. 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: ......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: ......Reference Application No. 539 of 2004) Judgment November 10, 2014. Result: The question formulated to determination answered in the negative in favour of the department-applicant and against the assessee-respondents. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 19..

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

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

.... 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:     ...... 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:     ......o. 496 of 2004 Income Tax Reference Application No. 539 of 2004 Zinat Ara J. - More or less an identical question of law has been raised in Income Tax Reference Applications No. 496 of 2004 and 539 of 2004 (hereinafter stated as the reference application). Therefore, the reference applicat..

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)

....ul 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: ...... Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......ng…………………Respondent Judgment October 29, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee.  Questions formulated for determination: (i) In the circu..

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)

....mdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......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: ......st. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......;……….....Respondent Judgment October 27, 2014 & October 28, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: I. In the circumstance..

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)

....mdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......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: ......84. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......t High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner Vs. 1. The Commissioner of Taxes, Taxes Zone-03,..

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)

....mdadul 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: ......st. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ka............................Respondent Judgment October 22, 2014 & October 23, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: A. Whether on the fact..

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

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

..... Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ...... 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. ...... 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. ...... (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 October 21, 2014. Result: The petiti..

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

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

.... This Case is also Reported in: 20 BLC (AD) (2015) 150.   ......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.   ......e Division (Criminal) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. lmman Ali J State........................................Appellant Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Result: The appea......ion (Criminal) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. lmman Ali J State........................................Appellant Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Result: The appeal is al..

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

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

....mdadul 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: ......st. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......se is also Reported in: ..

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)

....mdadul 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: ......st. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ellip;…………….....Respondent Judgment September 17, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: (1) In the circumstanc..

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)

.... 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: ....... Ed. This Case is also Reported in: ......e Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000……………………Respondent Judgment September 17, 2014 Result: The questions (1) and (2) formulated for determination are answered in the affirmative and in favour of reve..

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