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Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....en if, concealment of income is detected on definite information in view of the non-obstante clause in section 83A(2) of the Ordinance. Under sub-section (2) of section 83A only the National Board of Revenue (the NBR, in short) had the jurisdiction to select 20% of the returns and ......ncealment of income is detected on definite information in view of the non-obstante clause in section 83A(2) of the Ordinance. Under sub-section (2) of section 83A only the National Board of Revenue (the NBR, in short) had the jurisdiction to select 20% of the returns and sent such......hellip;………………Respondent Judgment June 9, 2014 Result: The question formulated for determination answered in the negative i.e. against the Revenue and in favour of the assessee-applicant. Cases Referred to- Lemon Grass Restaurant......is Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ......ht Title Suit No.207 of 1978 in the 1st Court of Munsif, Bagerhat for permanent injunction and obtained decree on 20-12-1980. Against the said j udgment and decree the Additional Deputy Commissioner (Revenue), Bagerhat and Upazila Nirbahi Officer, Sharankhola brought Title Suit No. 33 of 1985 for se......mun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Shahin Reza (Md.)……………………..Appellant Vs. Nasiruddin Howlader and others………Respondents Judgment June 5, 2014 Result: Thi..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ...... ..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
....or additional evidence was allowed by order dated 13-6-2013 for determination of the biological relationship between the child Md. Biman and the defendant Saydur Rahman. 21. Accordingly the National Forensic DNA Profiling Laboratory (the DNA Laboratory) of the Dhaka Medical College (DMC) w....... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ....... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ......ade absolute. DNA Test accepted worldwide as a reliable scientific method for various purposes including determination of parentage The DNA report contains the analysis of data of the child and also of both plaintiff and defendants-- "The putative father Md. Saydur Rahman is the ..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....sion and also that of the appellate Court below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......sion and also that of the appellate Court below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......sion and also that of the appellate Court below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......4) 315. ..Category: Civil Law, Property Law | Date: 14 May, 2014 | Hits: 7
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....o the assessment year 2001-2002 i.e. income derived from interest of Protirakshya Shanchaya Patras (PSP’s). In respect of the interest derived from PSP’s, a notification was issued by the National Board of Revenue being SRO No. 178-Ain/1989 dated 04.06.1989 (shortly, SRO No. 178). This S......essment year 2001-2002 i.e. income derived from interest of Protirakshya Shanchaya Patras (PSP’s). In respect of the interest derived from PSP’s, a notification was issued by the National Board of Revenue being SRO No. 178-Ain/1989 dated 04.06.1989 (shortly, SRO No. 178). This SRO No. 17......ear 2001-2002 i.e. income derived from interest of Protirakshya Shanchaya Patras (PSP’s). In respect of the interest derived from PSP’s, a notification was issued by the National Board of Revenue being SRO No. 178-Ain/1989 dated 04.06.1989 (shortly, SRO No. 178). This SRO No. 178 was sub......spondent (In both the applications) Judgment May 12, 2014 Result: The question (vi) formulated for determination answered in the affirmative in favour of the department-respondent and against the assessee-applicant. No answer to other questions. The Income Tax Ordinance..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....o the assessment year 2001-2002 i.e. income derived from interest of Protirakshya Shanchaya Patras (PSP’s). In respect of the interest derived from PSP’s, a notification was issued by the National Board of Revenue being SRO No. 178-Ain/1989 dated 04.06.1989 (shortly, SRO No. 178). This S......essment year 2001-2002 i.e. income derived from interest of Protirakshya Shanchaya Patras (PSP’s). In respect of the interest derived from PSP’s, a notification was issued by the National Board of Revenue being SRO No. 178-Ain/1989 dated 04.06.1989 (shortly, SRO No. 178). This SRO No. 17......ear 2001-2002 i.e. income derived from interest of Protirakshya Shanchaya Patras (PSP’s). In respect of the interest derived from PSP’s, a notification was issued by the National Board of Revenue being SRO No. 178-Ain/1989 dated 04.06.1989 (shortly, SRO No. 178). This SRO No. 178 was sub....... 255 of 2004 With Income Tax Reference Application No. 256 of 2004 Judgment Zinat Ara J.- Similar questions have been raised in Income Tax Reference Applications No. 255 of 2004 and 256 of 2004 and the parties to the income tax reference applications (hereinafter referred to as..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ......7; Fairmount Investments Ltd. Vs. SOS, 1976 1 WLR 1255;Shareghnessa Vs. US 345 US 206 1953; M. Nabb Vs. United States, 318 US 332 1943; R Vs. Home Secretary ex parte Santillo 1981 QB 778;R Vs. Gaming Board, 1970 20B 417;George Vs. SOS for Environment 1979 77 LGR; Commission of Business Franchises Vs......ernment to set up Shuchitra Sangrahashala. 6. The Writ Petition No.4608 of 2009 was structured on the following assertions; By an order dated 23rd March 1987, the Additional Deputy Commissioner (Revenue), Pabna, demised the subject property in favour of the petitioner on an year to year le......bsp; Ayub Hossain Khan (Md.)................................Petitioner [In both the cases] Vs. Bangladesh and others (In Civil Petition 1901 of 2011) Human Rights and peace for Bangl..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
...., the same in our view do not constitute any offence under section 25B of the Special Powers Act or under section 13 of the Money laundering Act. 2002 or under any law of the Land. If any Bangladeshi National is found in possession with Bangladesh currency notes of any amount, he cannot be taken to ......urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ......urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ...... (Criminal) Present: Md.Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J AHM Shamsuddin Chowdhury J Parul Nath and others...............................Petitioners Vs. State ….....................Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 3% of bad and doubtful debts and interest thereon as classified by Bangladesh Bank is only allowable as deduction from income from business of the assessee. He further submits that subsequently, the National Board of revenue (the NBR) also gave such clarification about section 29(1)(xviiiaa) of the......d and doubtful debts and interest thereon as classified by Bangladesh Bank is only allowable as deduction from income from business of the assessee. He further submits that subsequently, the National Board of revenue (the NBR) also gave such clarification about section 29(1)(xviiiaa) of the Ordnance......ngladesh, is directed to take necessary steps under Section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J: I agree. This Case is also Reported in: ......;Respondent Judgment April 27, 2014 Result: The questions formulated for determination answered in the negative in favour of the assessee-applicant. Cases Referred to- Standard Chartered Grindlays Bank Vs. the Commissioner of Taxes, in Income Tax Reference Application N..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6
AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)
....seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ......ficials of PWD (Annexure- G). 7. In the meantime, the respondent No.1 by the impugned Memo being No. 25.00.0000.013.12.001.09-678 dated 9-10-2013 submitted a summary for Superior Selection Board (SSB) for promotion for the post of Chief Engineer under PWD It is evident from the said Memo ......seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ......inal Jurisdiction) Present: Quazi Reza-ul-Hoque J ABM Altaff Hussain J AZM Tajul Islam...........................................Petitioner Vs. Government of Bangladesh and others.............Respondents Judgment April 3, 2014 Result: The Rule is ma..Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6
Category: Constitutional Law, Employment/Service Law | Date: 13 Mar, 2014 | Hits: 6
Ekramul Haque Balbul Vs. Md. Faiz and others, 2014, 43 CLC (AD)
....mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208. ......mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208. ......mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208. ......un Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Md. Anwarul Haque J Ekramul Haque Balbul .....................Appellant [In Criminal Appeal No. 9/05] Samaresh Baidya and another……………Appellants [In Criminal Appeal No.11/05] Sab..Category: Constitutional Law, Contempt of Court Law | Date: 11 Mar, 2014 | Hits: 16
Amirul Islam (Md.) Vs. Commissioner of Customs Chittagong and others, 2014, 43 CLC (HCD)
.... Appellate Division of the Supreme Court praying for stay operation of the judgment and order dated 19-11-2012 passed in Writ Petition No. 59 of 2012 but no order of stay was passed. On 25-3-2013 the National Board of Revenue directed the Respondent No. 2 to take necessary steps regarding the matter......e Division of the Supreme Court praying for stay operation of the judgment and order dated 19-11-2012 passed in Writ Petition No. 59 of 2012 but no order of stay was passed. On 25-3-2013 the National Board of Revenue directed the Respondent No. 2 to take necessary steps regarding the matter i.e. to ......n of the Supreme Court praying for stay operation of the judgment and order dated 19-11-2012 passed in Writ Petition No. 59 of 2012 but no order of stay was passed. On 25-3-2013 the National Board of Revenue directed the Respondent No. 2 to take necessary steps regarding the matter i.e. to assess th......Ashfaqul Islam J Md. Ashraful Kamal J Amirul Islam (Md.)……………………….Petitioner Vs. Commissioner of Customs Chittagong and others.......Respondents Judgment March 5, 2014. Result: The rule is dispose..Category: Fiscal/Taxation Law | Date: 5 Mar, 2014 | Hits: 8
Hafiz Ahmed Mazumder Vs. Pubali Bank Limited, 2014, 43 CLC (HCD)
....me of admission of this petition is hereby vacated. The parties will bear their respective cost. This Case is also Reported in: 66 DLR (HCD) (2014) 234 ......es are listed and publicly traded in the Dhaka and Chittagong Stock Exchanges; that the Respondent No. 2 is the Office of the Chief Election Commissioner, for conducting election to the office of the Board of Directors in the 30th AGM of Pubali Bank Limited. The Respondent No. 3 is the Registrar of ......me of admission of this petition is hereby vacated. The parties will bear their respective cost. This Case is also Reported in: 66 DLR (HCD) (2014) 234 ......e Referred To- Md. Mazakat Harun & Ors. Vs. Export Import Bank of Bangladesh Ltd. 32 BLD (AD) (2012) 115. Lawyers Involved: Sheikh Fazle Noor Taposh with Md. Mehedi Hasan Chowdhury and AKM Rabiul Hassan with Md. Selim Jahangif, Advocates—For the Petitioners. Aktar Imam,..Category: Banking Law, Corporate Law | Date: 25 Feb, 2014 | Hits: 9
Moklesur Rahman (Md.) and another Vs. Government of Bangladesh and others, 2014, CLC (AD)
....hereinbefore. The Artha Rin execution case in question (No.560 of 2004) shall stand satisfied accordingly. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 207. ......, the Rule was discharged for default. The writ-petitioners filed application to the Manager of the decree-holder-Bank for exemption of interest by depositing 10% interest of the decretal amount. The Board of Directors of the Bank considering the application in its 91st General meeting exempted &quo......hereinbefore. The Artha Rin execution case in question (No.560 of 2004) shall stand satisfied accordingly. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 207. ......ourt Appellate Division (Civil) Present: Md. Muzammel Hossain CJ Md. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J Moklesur Rahman (Md.) and another....................Petitioners Vs. Government of Bangladesh and others.....Category: Others | Date: 24 Feb, 2014 | Hits: 15
Category: Anti-Corruption Laws, Criminal Law, Procedural Law | Date: 24 Feb, 2014 | Hits: 52
BOC Bangladesh Ltd Vs. National Board of Revenue and others, 2014, 43 CLC (AD)
....te division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Anwarul Haque J BOC Bangladesh Ltd................................Appellant Vs. National Board of Revenue and others..........Respondents Judgment February 19, 2014 ......on (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Anwarul Haque J BOC Bangladesh Ltd................................Appellant Vs. National Board of Revenue and others..........Respondents Judgment February 19, 2014 Result: ......(Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Anwarul Haque J BOC Bangladesh Ltd................................Appellant Vs. National Board of Revenue and others..........Respondents Judgment February 19, 2014 Result: The a...... Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Anwarul Haque J BOC Bangladesh Ltd................................Appellant Vs. National Board of Revenue and others..........Respondents Judgment February 19, 2014 Result: The appeal is..Category: Fiscal/Taxation Law | Date: 19 Feb, 2014 | Hits: 5