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Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ner of Taxes may call for and examine the record of Deputy Commissioner of Taxes and pass any order revising the order passed by the Deputy Commissioner of Taxes in so far as it is prejudicial to the interest of the revenue.......... (20) Section 2(26) (e) If a private company, having accu......rar, Supreme Court of Bangladesh, is 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: 17 Sep, 2014 | Hits: 0

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman Vs. The Commissioner of Taxes, Large Tax-payers Unit (LTU), 2014, 43 CLC (HCD)

....য় হিসাবে মোট আয়ের সহিত যোগ না করায় কর নির্ধারণী নিধারনী আদেশটি Erroneous & Prejudicial to the interest of Revenue হইয়াছে। হৃত রাজস্ব পুনোরোদ্ধ......The Registrar, Supreme Court of Bangladesh, is 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: 17 Sep, 2014 | Hits: 8

Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....য় হিসাবে মোট আয়ের সহিত যোগ না করায় কর নির্ধারণী নিধারনী আদেশটি Erroneous & Prejudicial to the interest of Revenue হইয়াছে। হৃত রাজস্ব পুনোরোদ্ধ......ngladesh, is 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: 17 Sep, 2014 | Hits: 17

Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)

....he supposed necessities of a Muhammadan family, rising out of their minute subdivision and inter-divi­sion of ancestral property, and, as the result of its exercise is generally adverse to public interest, it certainly will not be recognised by this Court beyond the limits to which those necessi......he instant case, Vendor is a Muslim and purchaser is a Hindu. By this time much water follows in the river Buriganga and by this time Pakistan was created and thereafter, Bangladesh got independence. State Acquisition and Tenancy Act along with Non-Agricultural Tenancy Act came into operation giving..

Category: Property Law | Date: 15 Sep, 2014 | Hits: 8

Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)

.... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ......diction) Present: Md. Abdul Hye J Md. Nazrul Islam Talukder J Yunus (Md.)……………………….........Petitioner Vs. State & another…………………..Opposite-Parties J..

Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8

Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....received by the said Deputy Director, Central Intelligence Cell, (CIC) by way of Pay Order from the Assessee-applicant is required to be given credit to in the revised assessment and also penalty and interest is required to be imposed against the concealed income and finally the action of reopening ......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

State Vs. Robin, 2014, 43 CLC (AD)

.... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ......ase is also Reported in: 66 DLR (AD) (2014) 272. ..

Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16

J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......at their end, supplied by the Assessee-writ petitioner. 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 Jul, 2014 | Hits: 0

Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

.... circumstances of the case, the Tribunal under section 159(2)/28(3)/35(2) read with FID Circular No. 8 dated 3.8.2002 and section 35(3) was justified, in upholding the addition of unrealized doubtful interest transferred to “interest suspense account,” in as much as, the applicant mainta......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: 21 Jul, 2014 | Hits: 3

Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)

.... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ......Act is absolutely synonymous with gambling. ‘Lottery’ also is a kind of gambling which involves the drawing of lots for a prize. Save as otherwise authorized by the Government or the State lottery, keeping any office or place for the purpose of drawing any lottery is punishable unde..

Category: Others | Date: 28 Jun, 2014 | Hits: 91

Mahabur Sheikh alias Mahabur Vs. State, represented by the Deputy Commissioner, Narail, 2014, 43 CLC (HCD)

....n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 54. ......ate Division (Criminal) Present: Syed Mahmud Hossain J Md. Imman Ali J Hasan Foez Siddique J Mahabur Sheikh alias Mahabur.......................Petitioner Vs. State, represented by the Deputy Commissioner, Narail.......Respondent Judgment June 20, 2..

Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15

Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)

....n olding that it is not proved that the defendant No. 1 got another land in exchange of the suit land and that if exchange of land is not effected by a registers: instrument that would not create any interest it favour of any party to the exchange as no valid title could be created on the basis of a......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179     ..

Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0

State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)

....nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......s also Reported in: 67 DLR (HCD) (2015) 161 ..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15

Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)

....se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ...... Hasan Foez Siddique J      AHM Shamsuddin Chowdhury J        Engineer Abdul Md. Wadud .............Petitioner Vs. State and another............................Respondent Judgment June 16, 2014.  ..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4

Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....urable under section 537 of the Code of Criminal Procedure. Moreso, the record will go to show that there is no case in the luggage of the defence that the informant in order to serve his any illegal interest had led the trap party and there is no case in the hands of the defence that the rela­t......   ..

Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8

Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)

.... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251           ...... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251           ..

Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4

Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)

....id land to Ananta Kumar and Nittananda Hawlader by registered patta dated 24-3-1936. Ananta Kumar and Nittananda Hawlader subsequently transferred the said land to Burundi Hawlader the predecessor-in-interest of the defen­dant Nos. 44-60 by a registered Jcabala dated 27-8-1943. Burundi Hawlader ......creed on 15-6-1972. On the basis of this decree dated 15-6-1972 the defendants also got the suit land mutated in their names by filing a Miscellaneous Case being No. 1/1973-74 under section 54 of the State Acquisition and Tenancy Act. Thereafter, the defendants filed another suit being Title Suit No..

Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11

I.M. Reazul Hasan Vs. Commissioner of Taxes Vs. The Commissioner of Taxes, Taxes Zone-1, Dhaka, 2014, 43 CLC (HCD)

................................................................................................................ Provided that the provisions of this sub-section shall not apply in case of a loan or interest waived in respect of an assessee by a commercial bank including Bangladesh Krishi Bank, Raj......ngladesh is directed to take necessary steps under section 16(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: 4 Jun, 2014 | Hits: 5

Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)

.... At one stage of the execution process, the judgment-debtors including the petitioner filed application before the concerned Adalat for allow­ing them to repay the entire decreetal amount without interests by installments in view of the provisions under section 49(1) of the Artha Rin Adalat Ain,...... also be applicable to the petitioner as the same is a declaratory and clar­ificatory amendment of the term 'defaulter-borrower........(25 & 27) Case Referred to- Nazimuddin Vs. State, 30 DLR 49; State of Punjab Vs. Mohar Sings, 1955 AIR (SC) 84; Sangam Spinners Vs. Regional Pr..

Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11

ECOM Agroindustrial Corporation Ltd. & another Vs. Mosharaf Composite Textile Mills Ltd, 2014, 43 CLC (HCD)

.... inca­pable of being performed, or might conclude that there is no agreement at all on the grounds of uncertainty.' 27. The Court has inherent jurisdiction to stay its proceedings in the interests of justice. The long-established inherent power of the Court con­trasts with the less ......hrough arbitration expeditiously. The order of injunction granted earlier by the trial Court is hereby vacated. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 330   ..

Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7