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Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......ssan Arif J Mohammad Ullah J Shafiqul Islam………………………………….Petitioner Vs. Bangladesh Bank and others............Respondents Judgment June 1, 2014. Result: All the Rules a......stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ...... ......e said that there was a division or separation of the tenancy." 7. The High Court Division took the view that unless there is mutation or division of the holding creating new tenancy in the revenue office for the purpose of payment of rent separately the co-sharers do not lose their c..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
....dent (In both the applications)
Income Tax Reference Application No. 254 of 2004
(Applications under section 160(1) of the Income Tax Ordinance, 1984.)
Judgment
Zinat Ara J.- This income tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter......p;Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent
Judgment
May 14, 2014.
Result:
The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant
...... Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J:- I agree.
Ed
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....d Jahangir, DAG with Mahfuza Begum, AAG,Nurun Nahar, AAG—For the respondent in both the applications. Income Tax Reference Application No.254 of 2004 Judgment Zinat Ara J.- This income tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter......lip;Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Shegun Bagicha, Dhaka…………Respondent Judgment May14, 2014 Result: The questions (i) and (ii) formulated for determination answered in the negative in favour of the assessee-applicant ......esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....sion and also that of the appellate Court below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......4) 315. ......e said that there was a division or separation of the tenancy." 7. The High Court Division took the view that unless there is mutation or division of the holding creating new tenancy in the revenue office for the purpose of payment of rent separately the co-sharers do not lose their c..Category: Civil Law, Property Law | Date: 14 May, 2014 | Hits: 7
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....e-applicant. No answer to other questions. The Income Tax Ordinance, 1948 (Ordinance No. XXXVI of 1984) Paragraph 1(1), Part-A of the Schedule In the relevant assessment year, any income derived from house property held under trust or other legal obligation or from operation of m......spondent (In both the applications) Judgment May 12, 2014 Result: The question (vi) formulated for determination answered in the affirmative in favour of the department-respondent and against the assessee-applicant. No answer to other questions. The Income Tax Ordinance...... Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. Ed. This case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Reference Application No. 256 of 2004 Judgment Zinat Ara J.- Similar questions have been raised in Income Tax Reference Applications No. 255 of 2004 and 256 of 2004 and the parties to the income tax reference applications (hereinafter referred to as the reference applications) are same. ....... 255 of 2004 With Income Tax Reference Application No. 256 of 2004 Judgment Zinat Ara J.- Similar questions have been raised in Income Tax Reference Applications No. 255 of 2004 and 256 of 2004 and the parties to the income tax reference applications (hereinafter referred to as......ngladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
....y Power Rules read with section 109 of the Penal Code by giving false statement of wealth to the said Commission by acquiring and possessing the property disproportionate to his lawful source of income. 6. After lodging of the FIR, the said Commission on 3-12-2007 gave responsibility ............................Petitioner (In Criminal Petition No.117 of 2011) Anti-Corruption Commission..........Petitioner (In Criminal Petition No.210 of 2011) Vs. Faisal Morshed Khan and another.................Respondents (In both the cases) Judgment &nb......ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
....ired to ask the affected Nikah Registrar to say anything. We have no hesitation to reject the argument precisely for the reason that he is the man who bears the highest stake as one suffering loss of income, if any, by the action. If for the division his income significantly reduced affecting his li......druzzaman J Md. Abul Bashar………………..............Petitioner Vs. Government of Bangladesh, represented by the Secretary, Ministry of Law, Justice and Parliamentary Affairs, Bangladesh Secretariat, Ramna, Dhaka and others……Respondent......l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
....ion in that respect.
In view of the above, we find no merit in the leave petition.
Accordingly, the same is dismissed.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 138.
......
Appellate Division
(Civil)
Present:
Surendra Kumar Sinha J
Md. Abdul Wahhab Miah J
Hasan Foez Siddique J
AHM Shamsuddin Chowdhury J
Director General, Bangladesh Standards and Testing Institution…………Petitioner
Vs.
Matiur Rahma......y temporary basis and "he had not been regularized", the memos relied upon by the High Court Division in coming to the finding that the petitioner and 11 others were transferred to the revenue budget from the development budget with effect from 1-7-1989, have not been specifically con..
Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ......bsp; Ayub Hossain Khan (Md.)................................Petitioner [In both the cases] Vs. Bangladesh and others (In Civil Petition 1901 of 2011) Human Rights and peace for Bangl......the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....e consideration money from the plaintiff by 30-4-1979 and on receipt of the balance consideration money by which time the defendants would obtain requisite permission from the authority and necessary income tax clearance certificate at their own costs. The plaintiff, however, could not pay the princ...... High Court Division (Civil Appellate Jurisdiction) Present: Farid Ahmed J Md. Khasruzzaman J Khan Mohammad Ameer.......................Appellant Vs. Atiqur Rahman and others ...............Respondents Judgment April 30, 2014 Result: The appeal......t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....azzaque—For the applicant. Mahfuza Begum, AAG with Nurun Nahar, A.A.G—For the respondent. Income Tax Reference Application No.252 of 2003. Judgment Zinat Ara J.- This income tax reference application under Section 160(1) of the Income Tax Ordinance,1984 (hereinafter ......;Respondent Judgment April 27, 2014 Result: The questions formulated for determination answered in the negative in favour of the assessee-applicant. Cases Referred to- Standard Chartered Grindlays Bank Vs. the Commissioner of Taxes, in Income Tax Reference Application N......btful debts and interest thereon as classified by Bangladesh Bank is only allowable as deduction from income from business of the assessee. He further submits that subsequently, the National Board of revenue (the NBR) also gave such clarification about section 29(1)(xviiiaa) of the Ordnance by order..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6
হোটেল পূর্বাণী ইন্টান্যাশনাল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
........ 3) .............. 4) Where- a) no method of accounting has been regularly employed, or if the method employed is such that, in the opinion of the Deputy Commissioner of Taxes, the income of the assessee cannot be property deduced therefrom, or b) in any case to which sub-sec......ছেন এবং উহার প্রেক্ষিতে অত্র আদালতের মতামত প্রার্থণা করিয়াছেন; I. Whether, on the facts, and in the circumstance of the case, the learned Taxes Appellate Tribunal was legally justified to r......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4
Bibi Joynab Begum Chowdhury and others Vs. Osi Mia alias Osi Mia Sawdagar, 2014, 43 CLC (AD)
.... agreed to purchase the same and accordingly, defendant No.2 executed a bainapatra dated 16-12-1969 in favour of defendant No.1receiving Taka 5,000 out of Taka 6,000 from defendant No.1. After taking income tax clearance certificate, defendant No.2 executed a registered deed of sale dated 2-3-1...... Supreme Court Appellate Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Md. Anwarul Haque J Bibi Joynab Begum Chowdhury and others………..................Petitioners Vs. Osi Mia alias Osi Mia ......nd fact do not call for interference. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 190. ..Category: Property Law | Date: 19 Mar, 2014 | Hits: 15
Amirul Islam (Md.) Vs. Commissioner of Customs Chittagong and others, 2014, 43 CLC (HCD)
.... order positively. In the result, the rule is disposed of with direction as made above. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 94 ......Ashfaqul Islam J Md. Ashraful Kamal J Amirul Islam (Md.)……………………….Petitioner Vs. Commissioner of Customs Chittagong and others.......Respondents Judgment March 5, 2014. Result: The rule is dispose...... order positively. In the result, the rule is disposed of with direction as made above. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 94 ..Category: Fiscal/Taxation Law | Date: 5 Mar, 2014 | Hits: 8
BOC Bangladesh Ltd Vs. National Board of Revenue and others, 2014, 43 CLC (AD)
....s granted resulting in Civil Appeal No. 177 of 2002. 8. Mr. Rafique-ul-Huq, learned Senior Advocate, appearing on behalf of the appellant, submits that the value added tax not being a tax on the income and that under Rule 3(1) of the Value Added Tax Rules, 1991, BOC submitted declarations ...... Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Anwarul Haque J BOC Bangladesh Ltd................................Appellant Vs. National Board of Revenue and others..........Respondents Judgment February 19, 2014 Result: The appeal is......y the High Court Division is set aside. Accordingly, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 372 ..Category: Fiscal/Taxation Law | Date: 19 Feb, 2014 | Hits: 5
কবির ষ্টীল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
....শ নিয়ে উল্লেখ করা হইল; তাহা নিম্নরূপ; আয়কর অধ্যাদেশ ১৯৮৪ ২৭। ধারা ৮২সি Tax on income of certain person. (1) Notwithstanding anything contained in this Ordinance or any other......justified in maintaining assessment framed by the DCT instead of the provision of section 35(4) in as much as the applicant maintained proper books of accounts employee regularly method of accounting and without having categorically said that profit and loss could not be deduce therefrom. (III)......ারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 17 Feb, 2014 | Hits: 7
S.N. Kabir Vs. Fatema Begum and others, 2014, 43 CLC (AD)
....t the defendant-wife is his benamdar and is not the owner thereof. The plaintiff's case, in short, is that he married defendant No.1, Mrs. Fatema Begum who is a simple house wife had no source of income and dependent on the plaintiff-husband. The plaintiff being an industrialist and with motive ......ent: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Md. Anwarul Haque J S.N. Kabir...........................................Petitioner Vs. Fatema Begum and others...……………Respondents Judgment February 16, 201......, we do not find any substance in these civil petitions for leave to appeal. Accordingly, both the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 193. ..Category: Property Law | Date: 16 Feb, 2014 | Hits: 19
Selim Hossain (Md.) Vs. Shahabuddin Ahmed and others, 2014, 43 CLC (AD)
.... petition, it has been specifically mentioned that besides paying the auction money, the auction purchaser had to incur expenses of Taka 1,38,800 as registration fee, Taka 84,000 as advance income tax and Taka 56,000 as poundage Court fees, which Mr. Mahmudul Islam could not dispute. Mr Ma......e J AHM Shamsuddin Choudhury J Selim Hossain (Md.)...………………..............Petitioner Vs. Shahabuddin Ahmed and others .............Respondents Judgment &nb......t-petitioner without creating any hindrance or obstacle and the executing Court shall pass necessary order in that respect. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 115. ..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 6
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