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Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....a………………Respondent Judgment November 10, 2014 Result: The question formulated to determination answered in the negative in favour of the department-applicant Lawyers Involved: Mahfuza Begum, AAG with Nurun Nahar, AAG—For th...... is directed 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: 10 Nov, 2014 | Hits: 9
....e.........(9)
Section 83(2)
The provision of section 83(2) mandated the Deputy Commissioner of Taxes to serve a further notice upon an assessee directing to submit particular evidence as to any point which the Deputy Commissioner of Taxes feels not adequately......le No. 162(ref:)/2012 are disposed off accordingly.
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: 29 Oct, 2014 | Hits: 1
....missioner of Taxes, 54 DLR (2002) 125.
Lawyers Involved:
Abdus Salam Mamun, Adv.—For the Assessee-applicant
Saikat Basu, AAG with Nasrin Parvin Shefali, AAG—For I.T. Department
I.T. Reference Application No. 413 of 2010
With
I.T. Reference Application N......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:
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Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....f Regulations, 2003. Furthermore, Money Suit No. 3 of 2007 was instituted in the Court of Joint District Judge, Barisal for recovery of the said misappropriated money and the said suit was decreed ex-parte on 20-7-2011 for an amount of Taka 46, 49,008.95 with interest till recovery. 3. After in...... Although the initial charge-sheet was submitted against only one accused person, upon finding prima facie evidence against him, he still remains an accused in spite of the so called "reinvestigation" of the case whereby the petitioner before us has been additionally named an..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....ial Court the convicted accused persons preferred the above mentioned Criminal Appeal No.1601 of 1998 before the High Court Division. A Single Bench of the High Court Division, after hearing both the parties, allowed that appeal and set-aside the judgment and order of conviction and sentence passed ......hammad, Inspector of District Anti-Corruption Bureau on the basis of which the case was started. That case was investigated by an inspector of District Anti-Corruption Bureau who, after completion of investigation, submitted charge-sheet against the accused persons under sections 409/420/ 109 of the..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
....;…Respondent
Judgment
September 17, 2014
Result:
The questions (1) and (2) formulated for determination are answered in the affirmative and in favour of revenue department.
No answer to question (3).
Questions formulated for determination:
(1) Whe......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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ellip;………Respondent
Judgment
September 17, 2014
Result:
The questions (1) and (2) formulated for determination answered in the affirmative in favour of the department-respondent and against the assessee-applicant
No answer to question (3).
Lawyers ......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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....…………Respondent Judgment September 17, 2014 Result: The questions (1) and (2) formulated to determination answered in the affirmative in favour of the department-respondent. The question (3) not answered. Lawyers Involved: A. M. Aminuddin......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
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....f the DCT the income of the assessee cannot be properly deduced therefrom. Again, the DCT can ignore the book version of the account if he finds that (i) the Board of Revenue has directed to follow a particular method of accounting and the assessee has failed to maintain the same and (ii) assessee h......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)
....t 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. To answer this legal question the facts of the case are not so important......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
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....vidence against the informant's wife, there is no reason why the proceedings against her could not continue. 12.We have considered the submissions of the learned Advocates, for the parties concerned, perused the impugned judgment as well as the evidence and materials on record. ...... Judgment September 11, 2014. Result: The petition for leave to appeal is disposed of. Code of Criminal Procedure (V of 1898); Section 173(1) & 173(3B) Whether or not the investigation done in any case subsequent to the submission of a charge-sheet after the initial..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ive and in favour of assessee. Questions formulated for determination: (i) Whether the Taxes Appellate Tribunal, Chittagong Bench, Chittagong legally justified accept and entertained the departmental second appeal, filed seriously violating the section 158(4) of the Income Tax Ordinance 1......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
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....Advocate—For the Petitioner. Dr. Monjur Kader, DAG with Md. Aminur Rahman Chowdhury, AAFG—For the State-Opposite—Party. Md. Khurshid Alam Khan, Advocate—For Opposite-party No. 2, Durniti Daman Commission, Dhaka. Inherent Power under Section 561A of the Code ...... 3. After filing the FIR, the officer namely Golam Shahriar Chowdhury, Anti-Corruption Officer of the Anti-Corruption Bureau investigated the case and collected the materials to that effect. The investigation officer having found a prima-facie case submitted charge-sheet against the accused-pet..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....4) Tax 1 (S.C. Pak.). Lawyers Involved: Golam Arshed, Adv.—For the Assessee-applicant. S. Rashed Jahangir, DAG with Saikat Basu, AAG, Nasrin Parvin Shefali, AAG —For I.T. Department. I.T. Ref: Application No. 453-456 of 2013 With I.T. Ref: Applica......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: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....tion where the mandatory provision of income tax statute has not been complied with the provision of section 84 of the Income Tax Ordinance 1984 which empowered the DCT concern to make an exparte assessment order............. (20) The sign of applying the provision of section 84 ...... case was thoroughly investigated by the Central Intelligence Cell (CIC) of the National Board of Revenue and the original assessment order was passed by the DCT concern relying on the finding of the investigation. As the Assessee-applicant failed to disclose the amount of income for the concerned i..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
....an. The accused on the van overtook the rickshaw and stopped her in front of Monir Bakery at Borhanuddin ghat and they were taken inside the bakery. The accused persons talked with the informant party in different ways and at one stage they started beating the informant and her uncle and she wa...... her relatives. Thus Borhanuddin Police Station case No.9 dated 26-4-2004 under section 9(3) of the Nari-o-Shishu Nirjatan Daman Ain, 2000 was started against the respondent and others. 3. After investigation, the police submitted charge-sheet, being No.33 dated 30-6-2004, against a..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)
....ractice the consumer does not pay the gas bill directly to the gas company rather the bill served by the gas company is collected through the banking channel, which has not been denied by the taxes department that the consumer pays the bill to the classified Bank and the Bank in turn pays the billed......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
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....on as to the nature of disability or the physical condition of handicraft. The petitioner applied for the post of Headmaster in the District of Satkhira while there is no information by either of the parties to number of candidates with any physical handicraft disability or whether the respondents h......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: ..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....
Bangladesh Vs. Mizanur Rahman, 52 DLR 149.
Lawyers Involved:
GM Moniruzzaman, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Appellants.
Ex-parte—Respondent.
Civil Appeal No. 252 of 2003.
(From the judgment and order dated 4......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
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Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Assessee-applicant S. Rashed Jahangir, DAG with Nasrin Parvin, AAG and Saikat Basu, AAG—For I.T. Department. I.T. Reference Application No. 47 of 2013 Judgment A.F.M. Abdur Rahman J.&m......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
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