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Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....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 ......olam Ahmed, learned Advocate appearing on behalf of the respondent, on the other hand, supports the impugned judgment delivered by the High Court Division. The learned Advocate has also referred to a decision as regards holding over which will be considered in the body of the judgment. 10. We h..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....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. ......olam Ahmed, learned Advocate appearing on behalf of the respondent, on the other hand, supports the impugned judgment delivered by the High Court Division. The learned Advocate has also referred to a decision as regards holding over which will be considered in the body of the judgment. 10. We h..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ...... and that the Inspecting Additional Commissioner of Taxes was fully justified by applying the provision of section 2(26) (e) of the Ordinance and that the CTA was also justified in upholding the said decision. However, the Tribunal gave some relief to other questions raised in the appeal. 8. In..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......the case of the Assessee-applicant, differed in opinion for which the said applicant went to the third Bench presided over by the learned Member Mr. Ashraf Uddin Ahmed, who concurred with the earlier decision made by the learned Member Mr. Mir Mustaque Ali, who decided that the provision of section ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....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 ......earned Joint District Judge, 4th Court, Khulna decreeing Title Suit No.47 of 2007 allowing pre-emption under Muhammadan Law against defendant-appellant. 2. In this appeal question calls for decision as to whether Muhammadan Law is applicable against non Muslim particularly against Hindu. T..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....have been issued without lawful authority and is of no legal effect. Communicate the order at once to the respondent No. 1. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 31. ...... for the purpose of ‘Audit’ the Deputy Commissioner Taxes can reopen the income tax case under section 93 of the Ordinance. 10. It would be profitable to quote a pertinent portion of decision of AHM Kamal Vs. Bangladesh reported in 63 DLR 334, wherein the observations are as follows..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......t disposed of the ground No. 3 in favour of Assessee-applicant, setting aside that portion of the order passed by the first appellate authority. Thereafter, the Assessee-applicant, upon accepting the decision on the said ground No. 3 made by the Commissioner of Taxes (Appeal), simultaneously preferr..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....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.
......
Result:
The appeal is disposed of.
Leasing out the disputed land to the respondents or their legal representatives at present market price subject to proof of their genuine title
The decision taken by the Inter-Ministerial meeting does not contravene any of the provision relating to..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......upplementary affidavit, along with the copy of the audited account made by the chartered accountant firm. This court decided in favour of the assesee, since, the tribunal , although came to a correct decision for deletion of the disallowances made by the DCT concern and erroneously affirmed by the f..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......as to the method accounting or to pin point the defects in the item of expenditure, prior to discard the book version of the accounts audited and certified by the chartered accountant. This being the decision has been made by this court and the apex court on the provision of section 35(4) of the Ord..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......ment to give opinion on the issue of respondent No.1. After that, by a letter dated 28-2-2008, the Ministry of Establishment stated that the appointing authority in its discretion could take any decision in this regard, that is, it could either accept the resignation or accept the withdrawal of..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......(3) of the Income Tax Ordinance 1984 and not otherwise...........(5) The amendment made through Finance Act 2011 shall not be applicable on assessment year 2011-2012 and as such all the previous decision made by this court as to non-applicability of provision of section 93 against the deemed fi..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
.... 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.
...... DLR 447, the case of Belayet Hossain Vs. Nurul Alam Mir, 42 DLR (AD) 20, a case of granting of temporary injunction and also relied on section 16 of the Land Acquisition Act, 1894. We will refer the decisions after consideration of materials before us.
11. It is admitted position that plaintif..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......justified in deleting the disallowance. Therefore, order of the learned CT (A) is vacated and the DCT is restored in this respect. In the result, the appeal succeeds in full." 17. This decision being total erroneous one, the same cannot stand in the eye of law. 18. Under the disc..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......ence of audit under the mandatory requirement of section 82BB(3) of the Income Tax Ordinance. 4. In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified giving a decision regarding loan of the applicant. The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
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 ......ach of trust does not arise at all, and, as such, the proceeding brought against the accused-petitioner under section 409 is not maintainable. In support of his contentions, he has relied on the decisions in the cases of Lutfar Rahman Vs. State reported in 25 DLR (AD) 101, Md. Moslem Uddin Vs. ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......sp; 25. In view of the aforesaid decision this court is satisfied that the question of allowance of management expenses since been de..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......ce Application No. 303 of 2013 and Income Tax Reference Application No. 302 of 2013: 1. In the circumstances and on the facts, whether the Taxes Appellate Tribunal, was justified maintaining the decision of the authority below that the Bank transaction is the basis of income and material for th..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ......t July 23, 2014 Result: The Rule is disposed of. Whether the petitioner was eligible to be appointed as the Headmaster in any special quota or not It is difficult to take any decision as to the nature of handicraft of the petitioner who has been suffering from but as per the..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......filing an appeal as proved under section 193 of the Customs Act. Section 193 of the Customs Act as quoted below:
"193. Appeals to Commissioner (Appeal)—(1) Any person aggrieved by any decision or order passed under the Act, not being a decision or order passed under section 82 or sec..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
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