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Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....nion......(13) The disputed signature of the defendant No. 1 in the alleged bainapatra the exhibit-1 should be examined and compared with some admitted signatures of the defendant No.1 by a hand writing expert and for this purpose the suit should be sent back on remand to the appellate Cou......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)
....r the same and answered the question as have been formulated by the Assessee-applicant in negative and in favour of the Assessee-applicant. Argument of the Taxes department. 7. On the other hand the learned Assistant Attorney General Mr. Saikat Basu argued that the dealing of the Deputy Co......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
....stion No. 4 by this court will be wastage of courts valuable time and only annexation of said decided issue in this judgment shall suffice.
Argument of the taxes department
13. On the other hand the learned Assistant Attorney General Mr. Saikat Basu relied upon the provision of section 10 ......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
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....9. 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 the defendant requesting him to hand over vacant possession in terms of the agreement. In spite of receiving the notice on 21-4-2009......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....9. 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 the defendant requesting him to hand over vacant possession in terms of the agreement. In spite of receiving the notice on 21-4-2009......dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....herefore, the question formulated by the Assessee-applicant is required to be answered in negative and in favour of the Assessee-applicant. Arguments of the Taxes department 9. On the other hand the learned Assistant Attorney General Mr. Saikat Basu argued that the question of applicabilit......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: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....uld not invoke the provision of Muhammadan Law their purchase cannot be defeated by taking shelter of Muhammadan Law…(28 & 29) Case Referred to- Maslik Hussain Vs. Lala Ram Chand, 22 DLR (SC) 275; Ramrutun Singh Vs. Chunder Naraen Rai (1) (ISDA Rcp.1); Zamir Husain Vs. Davl......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 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....al Board of Revenue reported in 59 DLR(2007) 213 and also by this Bench in the case of Dr. Mohammed Moniruzzaman Vs. The National Board of Revenue in Writ Petition 3460 of 2011. 12. On the other hand the learned Assistant Attorney General Mr. Saikat Basu, appearing on behalf of the Taxes Depart......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....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. ......used in the case. To our mind, the action of the CID smacks of mala fide which leads us to conclude that the subsequent charge-sheet was indeed the result of re-investigation, especially when we note that the subsequent charge-sheet dated 28-2-2004 bears a new and independent number. Clearly it..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ppellate authority mechanically and erroneously considered the matter for which the question No. 1 is required to be answered in negative and in favour of the assessee-applicant. 8. On the other hand the learned Assistant Attorney General Mr. Shaikat Basu argued that the DCT concern since serve......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
....sses of acquisition had been completed and, as such, the impugned judgment should be set aside.
9. Mr. Md. Badruddoza, learned Advocate, appearing on behalf of the respondents, on the other hand, submits that a portion of land acquired under the LA Case No.120/1960-61 had already been retu......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
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Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....us Application No. 17 of 2010-2011, which having prejudiced the Assessee-applicant, it filed the instant Income Tax Reference Application. Arguments of the Taxes Department: 9. On the other hand the learned Assistant Attorney General Mr. Saikat Basu, while taken this court through the prov......sment year 2008-2009 of the Assessee-applicant company bank. 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: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ppellate authority and as such the questions raised herein are required to be answered in negative and in favour of the assessee-applicant. Argument of the Taxes department 18. On the other hand the learned Assistant Attorney General Mr. Shaikat Basu argued that since the DCT concern admit......nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....eafter……..... (15)
Resignation tendered by a government official can be withdrawn before it is accepted by the competent authority....... (16)
Cases Referred to-
Jagdish Chandra Vs.Commissioner of Transport (1982) 1 Serv. LJ 422 (HP); Jairam Vs. Union of India, 1954 (SC)......r Imman, learned Senior Advocate, appearing on behalf of respondent No.1, on the other hand, supports the impugned judgment delivered by the High Court Division.
11. The High Court Division noted that respondent No.1 categorically asserted that under pressing situation he tendered his resi..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ourt as to non-applicability of provision of section 93 against the deemed finalization of tax liability shall be applicable to this case. Arguments of the Taxes department: 7. On the other hand the learned Assistant Attorney General Ms. Nasrin Parvin, appearing on behalf of the Taxes Depa......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....fendant No. 1 in its written statement is that the land was acquired in 1920 for defendant No. 2 for installing PTI. Public Works Department of Government constructed a building and the same was handed over to Primary Teacher Institution, PTI, on 28-1-1975 as per Government rules and regulation...... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
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Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....der of the DCT concern and therefore the question as has been formulated by the Assessee-applicant is required to be answered in negative and in favour of the Assessee-applicant. 9. On the other hand the learned Assistant Attorney General Ms. Nasrin Parvin, argued that the tribunal is empowered......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
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nterfered with by the two lower appellate authorities, which having been failed, this court will definitely consider the same and opine as to the nullity of the assessment order. 6. On the other hand the learned Assistant Attorney General Mr. Saikat Basu relied on the statement made in paragrap......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....41; Md. Matiur Rahman Vs. State, 19 BLD 607 = 4 BLC 375; Golam (Md.) Abdul Awal Sarkar Vs. State, 49 DLR 95; Abul Basher Vs. State, 47 DIJR 521; Abdul All Vs. State, 30 DLR (SC) 58; Taslima Khatoon Chhanda Vs. State, 17 BLC 277; Lutfar Rahman Vs. State, 25 DLR (AD)101; Md. Moslem Uddin Vs. State, 10......e—Party. Md. Khurshid Alam Khan, Advocate—For Opposite-party No. 2, Durniti Daman Commission, Dhaka. Inherent Power under Section 561A of the Code It is pertinent to make a note of that inherent power under section 561A of the Code of Criminal Procedure can be invoked at a..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ng no other alternative the Assessee-applicant was compelled to make a payment on 10.2.2011 amounting to Tk. 50,00,000.00 in his account and Tk. 25,00,000.00 in the account of his wife as due tax and handing over the Pay Order to the said officer Mr. Sarwar Hossain Chowdhury of the Central Intellige......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
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