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....ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
...... the record of any proceeding under this Ordinance in which an order has been passed by any authority subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Ordinance, may pass such order thereon, not being an order prejudicial to the ass..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....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:
......f the applicant as audited in accordance with law.
(4) In the circumstances and on the facts whether the taxes appellate tribunal was justified maintaining disallowances of Tk. 8,92,68,259.00 as provisions for classified assets and diminution value of investment of share and Bonds and Tk. 6,39,..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....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:
......rials on record.
15. From the assessment order under section 120 of the Ordinance, it transpires that the concerned taxes authority, on examination of audit report, balance sheet, as well as the provisions of section 2(26) (e) of the Ordinance, treated the loans obtained by the assessee, a shar..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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:
......rials on record.
15. From the assessment order under section 120 of the Ordinance, it transpires that the concerned taxes authority, on examination of audit report, balance sheet, as well as the provisions of section 2(26)(e) of the Ordinance, treated the loans obtained by the assessee, a share..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
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 ......as far as the Rent Control is concern and it has been clearly stated in 17 DLR 306 that the specific provision of a special enactment must prevail over general enactments namely the general provisions of the Transfer of Property Act and it is further stated the landlord has been given..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. ......as far as the Rent Control is concern and it has been clearly stated in 77 DLR 306 that the specific provision of a special enactment must prevail over general enactments namely the general provisions of the Transfer of Property Act and it is further stated the landlord has been given..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: ......rials on record. 15. From the assessment order under section 120 of the Ordinance, it transpires that the concerned taxes authority, on examination of audit report, balance sheet, as well as the provisions of section 2(26)(e) of the Ordinance, treated the loans obtained by the assessee, a share..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: ......atisfaction and pinpointing the defects in the return of the assessee.………(15), (16), (17), (18), (19), (20) & (21) Section 29(XXVII) Within the purview of the provisions of section 29(XXVII) of the Income Tax Ordinance 1984, an assessee is entitled to keep th..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 ......13 (Punjab Act I of 1913), subject to certain modifications in sections 15, 19 and 22 of that Act. Thus, the claim for pre-emption in the instant case shall have to be determined having regard to the provisions of the Punjab Pre-emption Act, 1913." 10. Learned Advocate next relied on the c..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. ......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: If we glean these provisions and read them together, we find that when a return is filed by an assessee under section ..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....as disclosed. But the DCT concern did not direct the assessee-applicant to submit such evidence as he required by serving a notice under section 83(2) of the Income Tax Ordinance 1984. This is a very mandatory provision, being a protection to the assessee of income tax from being harassed by the DCT......e DCT concern has felt that the Assessee-applicant has not filed documents regarding his receipt of commission and deduction of Advance Income Tax (AIT), the DCT concern was mandated by the aforesaid provisions of section 83(2) to serve a notice to direct the Assessee-applicant to submit the require..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....on the facts, and in the circumstances of the case, the Tribunal was justified, legally, under sections 159(2)/29(1)/30(g) of the Income Tax Ordinance 1984, in not directing the DCT to allow the mandatory expenses 10% being Head Office Expenses, admissible to the applicant on the total profit c......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)
.... under section 35(4) of the Income Tax Ordinance 1984, which have already been decided by this court or the apex court, on the point of latitude available to the DCT concern, and also on the issue of mandatory compliance of the provision of section 83(2) of the Income Tax Ordinance 1984 as to servin......l income of the assessee and determine the sum payable by him on the basis of such assessment, and communicate the order to the assessee within thirty days next following. 22. From the aforesaid provisions of both the sections, it appears that the DCT concern upon serving a notice under section..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....n the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining the order of 1st Appellate Authority as well as assessment order in absence of audit under the mandatory requirement of section 82BB(3) of the Income Tax Ordinance. 4. In the circumstances a......said receipt shall be deemed to be an order of assessment for the assessment year for which the return is filed. (2) A return shall be taken to be complete, if it is filed in accordance with the provisions of subsection (2) or (3) of section 75 and tax has been paid in accordance with section 7..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 ......ho in collaboration with each other commits the offences punishable under sections 403 to 409, 417 to 420, 465 to 468,471 and 477A of the Penal Code, he or she may be tried under the appropriate provisions of the Criminal Law Amendment Act, 1958. It may be mentioned that the alleged occurrence ..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: ......ofits disclosed by the annual accounts required to be furnished under the Insurance Act 1938 is restricted to “exclude from it any expenditure, other than expenditure” which may under the provisions of section 10 of the Income Tax Act be allowed for in computing the profits and gains of ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... section 128 of the Income Tax Ordinance 1984. The Income Tax Ordinance 1984 (Ordinance No. XXXVI of 1984); Section 84 A revised assessment has got no legal implication where the mandatory provision of income tax statute has not been complied with the provision of section 84 of ...... with rules for self assessment made by the Board for that year and shows at least twenty per cent, higher income than the income last assessed, even if the return is selected for audit. (4) The provisions of sub-section (2) shall not be applicable in case of a new assessee who has submitted hi..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. ......n has seriously erred in quashing the conviction and sentence holding that the case was one of no legal evidence. He pointed out that the High Court Division rightly came to the finding that the provisions of sections 87 and 88 of the Code of Criminal Procedure were duly complied and notice of ..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: ...... of Revenue. The provision of section 187 reads as follows; Income Tax Ordinance 1984 Section. 187: Removal of difficulties.- 1) If any difficulty arises in giving effect to any of the provisions of this Ordinance, the Government may, be notification in the official Gazette, make such..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Union Capital 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: ...... Tax Ordinance 1984 is reproduced below for ready reference. “28. Income from business or profession.” (3) notwithstanding anything to the contrary contained in any other provisions of this Ordinance, in the case of Bangladesh Shilpa Bank, Bangladesh Shilpa Rin Sangstha,..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
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