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Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)

....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......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.         ..

Category: Property Law | Date: 20 Nov, 2014 | Hits: 5

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

....­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.............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 specif­ic ..

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)

....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......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: ..

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

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

....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......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         ..

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)

....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......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: ..

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)

....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: ...... since was not acted upon as per the provision of section 82BB(3) of the Income Tax Ordinance 1984 by the National Board of Revenue, the tax liability of the assessee-applicant became finalized & absolute. But the DCT concern most surprisingly upon finding some of the so-called concealment of in..

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)

...., 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......rcle-21, Taher Chamber (3rd Floor), 10, Agrabad Commercial Area, Chittagong-4100...................................Respondent. Judgment October 24, 2014 Result: The rules are made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 121A ..

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

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

....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 ...... 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. ..

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

Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)

....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......- 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 Subordinat..

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   ......er tothe moral property of giving notice and to the objectionableness of sale before such notice-an objectionableness which arises from impropriety. It does not, however, mean that such sale is "absolutely prohibited," and this is the manner in which they have interpreted the Hadis (saying..

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

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

....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......hellip;……….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 Filing With The Re..

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

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

....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...... Zamburi filed) Dist-Chittagong……………………….Respondent Judgment September 14, 2014 Result: Both the rules Nisi are made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 93 S.R.O. ..

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

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

....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......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. ..

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

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

.... 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......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: ..

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)

....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......ng all the material statement made in the writ petition. 6. The learned Judges of the High Court Division upon hearing both the sides by the judg­ment and order dated 10-8-2006 made the Rule absolute without any order as to costs and direct­ed the Deputy Commissioner, Dhaka to release t..

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)

....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......hmud 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 for lea..

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

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

....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......hi, Kar-Bhaban, Helenabad, Rajshahi……………….....Respondent Judgment September 3, 2014 & September 4, 2014 Result: The rule is made absolute. The  Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Sections &nbs..

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)

.... 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,......have seen that Appellate Court did not disturb the finding of trial court's finding of plaintiffs' possession for 70 years. We find merit in the rule. 15. In the result, the rule is made absolute without any order as to cost. 16. The judgment and decree dated 20-2-2007 passed by th..

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

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

....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......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: ..

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

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

....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......n under section 561A of the Code of Criminal Procedure for quashing the pro­ceeding lodged against him. However, a Division Bench of this Court by judgment and order dated 10-9-2007 made the Rule absolute and quashed the instant proceeding so far as relates to accused Nurul Anowar. 6. Howev..

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