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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...... BLC (AD) 76; Ratan Chandra Dey Vs. Jinnator Nahar, 2 x P (AD) 313; Bashiur Rahman Biswas Vs. Md Hanif Ali Biswas, 21 BLD 89 = 7 BLC 186; Hajarilal Mondal Vs. Md. Mozaffor Bepari, 8 BLC (AD) 77. Lawyers Involved: Main Uddin, Advocate—For the Petitioners. Md. Abdul Halim Mondal, ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....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......ecific and general) of Tk. 13,08,52,894.00 and Tk. 46,21,19,047.00 respectively.
5. Whether in the facts and on the circumstances of the case, the Tribunal under section 159(2)53M/82C/S.R.O. 259-Law/Income Tax/2010 dated 1.7.2010 was justified in maintaining rate of tax at 10% on the gain arisi..
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......y. The regulations of the PRB cannot override the provisions of the Code....... (14) The Attorney-General should have the right of audience in all Courts of Bangladesh….... (18) Lawyers Involved: Mahbubey Alam, Attorney-General instructed by instructed by Sufia Khatun, Adv..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
....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......Tax Reference Application No. 288 of 2004 and 64 of 2007); Meghna Engineering Works Limited vs. The Commissioner of Taxes (Income Tax Reference Application No. 287 of 2004 and 471 of 2006).
Lawyers Involved:
Mosharaf Hossain, Adv.—For the Assessee-applicant
Saikat Basu, AAG..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
...., 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...... while the pre-conditions, as laid down in the aforementioned provision of section 121A of the Income Tax Ordinance 1984 are categorically complied by the assessee-writ petitioner...........(16)
Lawyers Involved:
Mustafa Tariq Hussain, Adv.—For the petitioner
S. Rashed Jahangir,..
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 ......ffer from any illegality...(17) Case Referred to- Abul Bashar Chowkidar Vs. Abdul Mannan, 66 DLR (AD) 286 = Crl PLA 456 of 2011; Afia Khatoon Vs. Ali 1995 BLT (AD) 74 = 47 DLR (AD) 62. Lawyers Involved: Moudud Ahmed, Senior Advocate instructed by Sufia Khatun, Advocate-on-Record&..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......his purpose the suit should be sent back on remand to the appellate Court below................................ (14) Case Referred to- Tarak Chandra Majhi vs Atahar Ali, 8 BLC (AD) 67. Lawyers Involved: Moudud Ahmed, Senior Advocate instructed by SR Khoshnabish, Advocate-on-Recor..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 .................Plaintiff-Preemptor- Respondent Judgment September 15, 2014. Result: The appeal is allowed. Muhammadan Law in Applying of Pre-Emption to A Non-Muslim, Particularly to a Hindu— Right of Pre-emption ..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......that a return filed under section 82BB (1) can be reopened under section 93 of the Ordinance……. (10) Cases Referred to- Abu Hena Mostafa Kamal Vs. Bangladesh, 63 DLR 334. Lawyers Involved: Mustafa Kamal Mansoor, Advocate-For the Petitioner. Md. Khurshedul Alam,..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......Cases Referred to- Dr. Mohammed Moniruzzaman Vs. The National Board of Revenue (Writ Petition No. 3460 of 2011); Shahella Chowdhury Vs. The National Board of Revenue, 59 DLR 213. Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-writ-petitioner. Rashed Ja..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......r a report had been forwarded to the Magistrate under section 173(1) of the Code……..(16) Cases Referred to- Afia Khatoon Vs. Mobasswir Ali, 3 BLT (AD) 74 =47 DLR (AD) 62. Lawyers Involved: Jamiruddin Sirker, Senior Advocate, with Md. Ruhul Amin Bhuiyan, Advocate, in..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......harge under the provision of section 82C (1) of the Income Tax Ordinance 1984 and this being not considered by the DCT concern is not justifiable in view of this court.……(20) Lawyers Involved: Sarder Jinnat Ali, Advocate with Md. Delowar Hossain, Advocate&mdas..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....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......p;…..(20)
Cases Referred to-
Secretary, Ministry of LA and LR Vs. M/s. Commercial Trust of Bangladesh Ltd., (2005), II ADC 489; Al-haj Abul Basher Vs. Bangladesh 50 DLR (AD) 11.
Lawyers Involved:
Bishno Dev Chakrabarty, Deputy Attorney-General, instructed by Md. Ferozur Ra..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
....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......6)
Cases Referred to-
Jagdish Chandra Vs.Commissioner of Transport (1982) 1 Serv. LJ 422 (HP); Jairam Vs. Union of India, 1954 (SC) 584; Raj Kumar Vs. Union of India, AIR 1969(SC) 180.
Lawyers Involved:
Rajik-al-Jalil, Deputy Attorney General, instructed by Mahmuda Begum, Advocat..
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......out any lawful authority having legal implication.......(16) Cases Referred to- Shahidul Hossain Vs. The Commissioner of Taxes (Income Tax Reference Application No. 489 of 2003). Lawyers Involved: Sarder Jinnat Ali, Adv. With Delowar Hossain, Adv.—For the Assessee-wri..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
.... 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,......'s Republic of Bangladesh, 61 DLR (AD) 28; Abdul Karim Vs. Bangladesh 51 DLR 447; Dewan Shamsul Abedin, Mutwalli of Dewan AfteburReza Chowdhury Waqf Estate, 13 MLR (AD) 163 = 13 DLR (AD)118.
Lawyers Involved:
Abu Yahia Dulal, Advocate—For the Plaintiff-Respondent-Petitioners.
..
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......(12) Section 52 The section 52 of the Income Tax Ordinance 1984 has mandated a company to deduct Advance Income Tax (AIT) from the bill to be paid to its sub-contractor........... (13) Lawyers Involved: Mustafa Kamal Mansoor, Adv.—For the Assessee-applicant S. Rashed J..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......Moudud Ahmed Vs. State, 48 DLR (AD) 42; Ali Akkas Vs. Enayet Hossain, 17 BLD (AD) 44 = 2 BLC CAD) 60; Abdul Quader Chowdhury Vs. State, 28 DLR (AD) 38; Sher Ali (Md.) Vs. State, 46 DLR (AD) 57 . Lawyers Involved: Abdus Salam Matnun, Advocate—For the Petitioner. Dr. Monjur Kader,..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssing Authority under rule 6 of the First Schedule to the Income Tax Act does not, like rule 2 of the same Schedule, or on the strength of section 40C of the Insurance Act or rule 40 of the Insurance Rules, extend to disallowance of the excess management expense. The power of the Assessing Auth...... The Commissioner of Taxes in Income Tax Reference Application No. 335 of 2009;Commissioner of Income Tax, Central, Karachi Vs. Alpha Insurance Co. Limited, Karachi, 1981 (44) Tax 1 (S.C. Pak.). Lawyers Involved: Golam Arshed, Adv.—For the Assessee-applicant. S. Rashed Jahangir,..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
....tition for leave to appeal is directed against the judgment and order dated 5-4-2011 passed by a Division Bench of the High Court Division in Criminal Miscellaneous Case No.20704 of 2010 making 5 the Rule absolute. 2.The facts relevant for disposal of the instant criminal petition are that one ......idence given in the court, the High Court Division may disbelieve evidence of the witness. Because the case is one of no evidence………………............ (10) Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, instructed by Sufia Khatun, Advoc..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
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