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Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....Court Division (Criminal Revisional Jurisdiction) Present: ANM Bashir Ullah J Shariful Alam (Babu) (Md.)…………….Accused-Petitioner Vs. State and another………….........Opposite Parties Judgment December......rty No. 2. 9. Mr. ZH Bhuiyan, the learned Advocate appearing for the convict petitioner supporting the Rule contends that after filing of the case the petitioner was granted bail and at the time of framing charge filed a petition under section 265C of the Code for discharging him from the ......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 ......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
....ry steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
This Case is also Reported in:
......the most vital question, to be decided in this reference application i.e. whether the foreign exchange rate fluctuation on long term foreign loan is to be allowed on year to year basis and not at the time of repayment of actual loan.
20. On this question, Mr. M. A. Noor mainly argued on point o...... 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:
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Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....sary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ......the most vital question, to be decided in this reference application i.e. whether the foreign exchange rate fluctuation on long term foreign loan is to be allowed on year to year basis and not at the time of repayment of actual loan. 20. On this question, Mr. M. A. Noor mainly argued on point o......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: ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....ations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ......udge to decide the purpose of public interest while exercising the authority of section 9(2) of the Public Servants (Retirement) Act, 1974 bona fide to retire a Public Servant from the service at any time after completion of 25 years in service without assigning any reason and thus judgment and orde......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. ......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)
....t: Moyeenul Islam Chowdhury J Md. Ashraful Kamal J A.K.M. Fazlul Haque and Others……………………Appellants Vs. Privatization Commission and Others………………Respondent Judgm......ion of the Privatization Commission, there have been 4(four) Deputy Directors including the petitioners. These Deputy Directors pursued their claim for appointment as Directors of the Commission from time to time as per the Service Regulations of 2002. At last, the respondents considered the case of......, 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 ......, 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)
.... 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 ......uit land the defendant No. 1 executed a bainanama in favour of the defendant No. 2 on 25-9-1983 and in pursuance of bainanama he executed a sale deed in favour of defendant No. 2 on 10-8-1992. At the time of execution of the said bainanama this defendant took delivery of possession of the suit ......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 ......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
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ioners 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 with its boundary and if it is f...... @ Khairunnessa was married with one Raja Mia and she was living with her husband. Those other three daughters of Yusuf Mollah got married but they use to live in their father's residence. At the time of preparation of MRR khatian No. 372 the suit land was wrongly recorded in the name of two dau......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 ......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 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....Twelve Storied Building (6th floor), Segunbagicha, Dhaka, Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of assessee.
Questions f......ct 1994 and licensed under the Banking Companies Act 1991 holding TIN. 001-201-0961-Coy-1, Dhaka, who submitted its income tax return for the assessment year 2010-2011, 2011-2012 and 2012-2013 in due time with discloser of certain amount as income. The DCT concern upon hearing the authorized represe......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:
......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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....ssary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......ং আইন)which makes any payment to any distributor or to any other persons by way of commission or fees for distribution or marketing of goods manufactured by it, shall deduct or collect at the time of credit of such commission or fees or at the time of payment thereof, whichever is earlier at......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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....ect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......spondents (In both cases) Judgment November 10, 2014. Result: The petitions are disposed of. Whether Investigation into a case by two Investigation Agencies can be done at a time or simultaneously— If investigation into a case by the two investigation agencies is......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 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ecessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J:- I agree. Ed This case is also Reported in: ......¦‚ আইন) which makes any payment to any distributor or to any other persons by way of commission or fees for distribution or marketing of goods manufactured by it, shall deduct or collect at the time of credit of such commission or fees or at the time of payment thereof, whichever is earlier at......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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....sary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in: ......¦‚ আইন) which makes any payment to any distributor or to any other persons by way of commission or fees for distribution or marketing of goods manufactured by it, shall deduct or collect at the time of credit of such commission or fees or at the time of payment thereof, whichever is earlier at...... 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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....:
.......
6. The learned Advocate Mr. Mosharaf Hossain, appeared on behalf of the Assessee-applicant, while the learned Assistant Attorney General Mr. Saikat Basu represented the Taxes department at the time of hearing of these two Income Tax Reference Applications.
7. The learned Advocate Mr. Mos......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:
......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:
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Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....se is also Reported in:
......n within a period of six months from the end of the month in which the appeal was filed:
Provided that the provisions of this sub-section shall not apply to an appeal filed by an assessee at any time before the first day of July, 1991;
Provided further that the provisions of this sub-secti......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:
......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:
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Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....ment
October 24, 2014
Result:
The rules are made absolute.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 121A
If the tax is paid as per the declaration of income of the assessee based on the assessment made under Section 74 of the Income Ta......i Branch, Chittagong which has been enclosed with the application.
8. The learned Advocate Mr. Mustafa Tariq Hussain further argued that the assessee-writ petitioner also paid the due tax at the time of filing the return under the provision of section 82BB of the Income Tax Ordinance 1984 for t......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:
......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:
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Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....
Vs.
The Commissioner of Taxes, Taxes Zone-1, Dhaka............................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 f......sessee-applicant authority is rendering service of public utility and is not a profit making enterprise. Being its liability, the Assessee-applicant authority is regularly repaying its foreign DCL in time so to maintain its image and the reputation to the development partner and also maintaining its......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:
......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: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....hough the initial charge-sheet was submitted against only one accused person, upon finding prima facie evidence against him, he still remains an accused in spite of the so called "reinvestigation" of the case whereby the petitioner before us has been additionally named an accused...... 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. ......was dismissed from his service by Bangladesh Bank under Bangladesh Bank Staff Regulations, 2003. Furthermore, Money Suit No. 3 of 2007 was instituted in the Court of Joint District Judge, Barisal for recovery of the said misappropriated money and the said suit was decreed ex-parte on 20-7-2011 for a...... 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)
....se is also Reported in: 20 BLC (AD) (2015) 27 ...... clearly stated that the signatures appearing in the exhibit-5 series are not his signatures. In course of cross-examination the defendant No.1 stated thus: "Whether one tenant at that time took my signature to get gas connection-I could not remember". 12. It appears that th......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent. Judgment September 17, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions f...... the license granted by the Bangladesh Bank, pursuant to the provision of Financial Institution Act 1993. The Bangladesh Bank is the controlling authority of the Assessee-applicant company which from time to time issues Circular directing the financing institution to abide by the same in order to ru......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: ......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent
Judgment
September 17, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions f......ed Advocate Mr. Mosharaf Hossain, appeared on behalf of the Assesseee-applicant while the learned Assistant Attorney General Mr. Saikat Basu conducted hearing on behalf of the Taxes Department at the time of hearing of the case.
Arguments of the Assessee-Applicant
7. The learned Advocate M......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:
......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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
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