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Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....tion Nos. 423 of 2012, 2563 of 2012 and Civil Petition Nos.2237 of 2011,2421 of 2013, Civil Petition Nos. 229-31,424 of 2012 and Civil Petition Nos. 1495-96 of 2010. (From the judgment and order dated the 9th day of December, 2010 passed by the High Court Division in Writ Petition No.7120 of 20......s: "Mr. Rajik-ul-Jalil, the learned Deputy Attorney- General appearing on behalf of the petitioner in both the cases has brought to our notice that the impugned order annexure-A to the petition was simply signed by the Inspector General...... of August 2011 in Writ Petition Nos.1161 and 296 of 2011). Civil Appeal Nos. 30, 31 and 32 of 2012 Judgment Md. Abdul Wahhab Miah J. - Though the civil appeals (CAs) and the petitions for leave to appeal (CPs) have arisen out of separate judgments and orders of the different Div..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)
....ions of 2002, the posts of Director will be filled up by promotion from amongst the Deputy Directors of the Commission who have completed 5(five) years of service and if no competent or eligible candidates are found amongst the Deputy Directors, the posts of Director may be filled up by deputation. ......ers were deprived of their legal right to be promoted as Directors of the Commission despite their repeated representations to the respondent No. 2 in that regard. Eventually the petitioners served a notice demanding justice upon the respondents for legal redress of their grievances; but the respond...... 2014 Result: Rule is disposed of. The promotion of the Officers and Employees— Privatization Commission (Officers and Employees) Service Regulations, 2002 Competencies for Promotion of Any Officer of the Commission— Only seniority is not the sole yardstick..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....structed by, Md. Nawab Ali Advocate-on-Record—For the Respondent No.1. None Represented—Respondent No. 2 & 3. Civil Appeal No. 178 of 2004. (From the judgment and order dated 15th of June, 2002 passed by the High Court Division in Civil Revision No.5450 of 1998). ......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 ...... absolute. 2. The facts of the case, in brief, are that the respondent No. 1 as plaintiff filed Other Class Suit No.151 of 1992 in the Court of Senior Assistant Judge, Sadar, Mymensingh, praying for specific performance of contract alleging, that her husband taking lease of the suit land from t..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....ate-on-Record—For the Petitioner. Md. Taufique Hossain, Advocate-on-Record—For Respondents. Civil Petition for Leave to Appeal No. 455 of 2013. (From the judgment and order dated 10-3-2010 passed by the High Court Division in Civil Revision No.2821 of 1997). Judgment ......res of land, in support of which he filed title documents before the appellate Court, but the appellate Court did not remand the case to consider these documents nor the High Court Division look notice of these documents which has caused grave failure of justice. 10. Mr. Md. Taufique Hossa......bsp; November 20, 2014 Result: The instant civil petition for leave to appeal is dismissed. Suit Allotting Saham—The documents, which were adm..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
.... Civil Revision No. 2480 of 2012. Judgment Soumendra Sarker J.— The Rule issued calling upon the opposite party Nos. 1 and 2 to show cause as to why the impugned judgment and decree dated 11-6-2012 and 21-6-2012 respectively passed by the learned District Judge, Noakhali in Title A......other hand, the defendants in support of their case have adduced five witnesses and among them D.W.1 is the defendant No. 26 who tried to corroborate their pleading in his testimony. It is to be noticed that the established principle of civil law is such that it is the plaintiffs who in order t......the plaintiff must suffer.....(15) Credible Evidence— The plaintiffs in order to succeed must establish their own case by credible evidence and weakness of the defendants is no ground for awarding a decree in favour of the plaintiffs….(15) Case Referred to- Syed..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....ning the disallowance of provision of gratuity on accrual basis.
3. Whether in the facts and on the circumstances of the case, the Tribunal under section 159(2)/29(1) (xxvii)/BRPD circular No. 8 dated 7.8.2007 was justified in maintaining the CT (A)’s confirmation of disallowance of provi......2011-2012 at an amount of Tk. 302,03,97,951.00. Further for the assessment year 2012-2013 the assessee-applicant disclosed its income at an amount of Tk. 284,70,36,745.00.
7. Upon service of the notice, the learned Deputy Attorney General Mr. S. Rashed Jahangir along with the learned Assistant ......, 2nd 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.
Quest..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....the Petitioner, (In both cases) None Represented— For the Respondents (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) J......to the person, if any, by whom the information relating to the commission of the offence was first given, that is to say only one report by one investigation agency. The learned Judges also failed to notice, that sub-sections (2) and (3B) of section 173 have clearly spelt out about the further ......eneral instructed by instructed by Sufia Khatun, Advocate-on-Record — For the Petitioner, (In both cases) None Represented— For the Respondents (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 M..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
.... the defects in the item of expenditure for which he is unable to ascertain the actual and true income of the assessee.........(9)
Section 83(2)
The provision of section 83(2) mandated the Deputy Commissioner of Taxes to serve a further notice upon an assessee dir......to ascertain the actual and true income of the assessee.........(9)
Section 83(2)
The provision of section 83(2) mandated the Deputy Commissioner of Taxes to serve a further notice upon an assessee directing to submit particular evidence as to any point which the ......
Vs.
The Commissioner of Taxes, Taxes Zone-1, Chittagong…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
.... merit and it can only direct the Deputy Commissioner of Taxes to comply the order as he disposed of, on merit, in the appeal, since the provision of section 3 of the Income Tax Ordinance 1984 has mandated the Taxes Appellate Tribunal to that effect................(25)
Section 160(1)
It ca......ssee-applicant submitted its income tax return for the assessment year 2005-2006 under section 75 of the Income Tax Ordinance 1984, disclosing a total income of Tk. 2,72,777.00 and upon complying the notice served under the provision of section 93 of the Income Tax Ordinance 1984, submitted further ......neer Road, Ayesha Manjil, Kakrail, Dhaka……………….....Respondent
Judgment
October 27, 2014 & October 28, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Quest..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....before the First Appellate Authority against the assessment order made by the DCT concern, Circle-21, Taxes Zone-3, Chittagong and also that it has paid the review fee of Tk. 200.00 by challan No. 54 dated 10.12.2009, through Sonali Bank, Kalibari Branch, Chittagong which has been enclosed with the ......he submission of the revision, rejected the same against which the Assessee-writ petitioner obtained the instant rule Nisi as aforesaid.
Claim of the Taxes department
4. Upon service of the notice of the rule Nisi, the taxes department appeared through the learned Assistant Attorney Genera......bmission of any appeal ...........(9)
The finding of the review authority with regard to the rejection of the Review shall be erroneous while the pre-conditions, as laid down in the aforementioned provision of section 121A of the Income Tax Ordinance 1984 are categorically complied ..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....and in favour of assessee.
Questions formulated for determination:
A. Whether on the facts and in the circumstances and in view of the S.R.O. No. 169-Ain/2001 issued under the Notification dated 28th June, 2001 the applicant is entitled to pay Income Tax at the rate of 25% of its inc......p;......................(38)
Section 83
After submission of a return or revised return by the assesee, if the Deputy Commissioner of Taxes is not satisfied with the return, he shall serve a notice under sub-section (1), requiring the assessee to appear either in person of through a represe......ant.
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.
Quest..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....uda Begum Advocate-on-Record—For Respondent Nos. 1-5. None Represented—Respondent Nos. 6-8. Civil Petition for Leave to Appeal No.1489 of 2012. (From the judgment and order dated the 25th of October, 2011 passed by the High Court Division in Writ Petition No.8806 of 2010) ...... 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. ......issed. When a supplementary charge-sheet is submitted on the basis of fresh evidence Under normal circumstances, if on the basis of fresh evidence a supplementary charge-sheet is submitted, for example by adding name of accused person (s) who had not been included in the initial charge-she..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....enior Advocated instructed by B Hossain, Advocate-on-Record—For Respondent No.1. None Represented—Respondent No.2. Civil Appeal No. 380 of 2003. From the judgment and order dated 7-8-2002 passed by the High Court Division in Civil Revision No.808 of 1998.) Judgment ...... 5,000 from the plaintiff. That on 10-3-1987 the plaintiff requested the defendant No. 1 to execute and register the sale deed as per bainapatra, but he did not do so. The plaintiff then sent a legal notice on 28-8-1987 to the defendant No.1 asking him to execute and register the kabala deed as per ......er........................Respondents Judgment September 20, 2014 Result: The appeal be allowed. When Court obtains expert's opinion Where other evidence produced before Court are sufficient to prove the genuineness of any disputed signature or document the Court m..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....which from time to time issues Circular directing the financing institution to abide by the same in order to run their business smoothly. In this respect the Bangladesh bank by its FID Circular No. 8 dated 3rd August 2002 titled আর্থিক প্রতিষ্ঠার সমূহ কর......t submitted its income tax return for the assessment year 2010-2011 under the provision of section 75 of the Income Tax Ordinance 1984, disclosing an income of Tk. 12,46,54,220.00 and pursuant to the notice served under section 83(1) and 79 of the Income Tax Ordinance 1984, for both the assessment y...... (LTU) 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. Quest..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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:
......n 82BB(3) of the Income Tax Ordinance 1984 for audit, but despite such fact of non-selection by the National Board of Revenue, the Additional Commissioner of Taxes, Large Taxpayer Unit, Dhaka, served notice upon the Assessee-applicant directing, to submit papers and documents supporting the said ret......t (LTU) 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.
Quest..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....ome tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance), at the instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (bri......he Tribunal. The Tribunal dismissed the appeal and affirmed the first appellate order.
5. Subsequently, inspecting authority i.e. the Additional Commissioner of Taxes (the IACT, in brief) issued notice upon the assessee under section 120 of the Ordinance and, upon hearing of the assessee’......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 revenue departmen..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ome tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance), at the instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (bri......he Tribunal. The Tribunal dismissed the appeal and affirmed the first appellate order.
5. Subsequently, inspecting authority i.e. the Additional Commissioner of Taxes (the IACT, in brief) issued notice upon the assessee under section 120 of the Ordinance and, upon hearing of the assessee’...... of Taxes, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000……………Respondent
Judgment
September 17, 2014
Result:
The questions (1) and (2) formulated for determination answered in the affirmative in favour of the department-respondent and ..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....ord—For the Appellant. Golam Ahmed, Advocate, instructed by Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Appeal No. 212 of 2010. (From the judgment and order dated 29th July, 2009 passed by the High Court Division in First Appeal No. 63 of 2007 with First Ap......0 per month with effect from 1-7-1997 and from 1-7-1998 the rent was to be paid at the rate of Taka 20,000 per month till 30-6-1999. Three months prior to the end of the tenancy, that is, on 1-3-1999 notice for vacating the suit premises with the expiry of the tenancy on 30-9-1999 was served upon th...... Judgment September 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted if he is a defaulter in payment of rent, if the landlord needs the suit premises for bona fide requirement and if the tenant denies the title of the landlord........(19) In the..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....ord—For the Appellant. Golam Ahmed, Advocate, instructed by Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Appeal No. 212 of 2010. (From the judgment and order dated 29th July, 2009 passed by the High Court Division B First Appeal No.63 of 2007 with First Appe......0 per month with effect from 1-7-1997 and from 1-7-1998 the rent was to be paid at the rate of Taka 20,000 per month till 30-6-1999. Three months prior to the end of the tenancy, that is, on 1-3-1999 notice for vacating the suit premises with the expiry of the tenancy on 30-9-1999 was served upon th...... The appeal is allowed. A tenant is liable to be evicted under the Premises Rent Control Act (1) if he is a defaulter in payment of rent (II) if the landlord needs the suit premises for bona fide requirement and (III) if the tenant denies the title of the landlord. Even a..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ome tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance), at the instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (bri......he Tribunal. The Tribunal dismissed the appeal and affirmed the first appellate order. 5. Subsequently, inspecting authority i.e. the Additional Commissioner of Taxes (the IACT, in brief) issued notice upon the assessee under section 120 of the Ordinance and, upon hearing of the assessee’......e Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000…………………Respondent Judgment September 17, 2014 Result: The questions (1) and (2) formulated to determination answered in the affirmative in favour of the department-respondent. ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
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