Search Options
Judgment Advanced Search
Displaying 61-80 of 6365 results.
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....willingness to adduce any defence witness. 5. The defence case as it appears from the trend of cross-examination of the prosecution witnesses is the case of innocence, false implication and total denial of the prosecution case. 6. The further defence taken is that the accused did not ......rded as he was an absconding accused on the date of framing charge and he maintained his such status till 13-10-2008. 4. The prosecution in order to prove the charge examined 13 witnesses in the absence of the convict appellant and on 13-10-2008 he had surrendered in the trial Court with a peti......ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....though had a very strong defence case but he did not get any chance to ventilate the same before the trial Court for the misinformation of his engaged Advocate. The petitioner has been totally misguided for the wrong advice and wrong information of his Advocate. Had it duly been infor......f abduction and rape in her deposition before the Court. The trial Court upon assessment of the evidence convicted and sentenced the respondent along with others, although the trial took place in the absence of all the accused persons. However, in view of the fact that the accused respondent di......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....any. The assessee submitted its income tax return for the assessment year 2002-2003 before the Deputy Commissioner of Taxes, Companies Circle-3 Taxes Zone-1, Dhaka (briefly stated as the DCT) showing total loss from business at Tk. 1,64,40,557/-. The DCT made assessment under sections 83(2) and 46 o......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:
......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: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....any. The assessee submitted its income tax return for the assessment year 2002-2003 before the Deputy Commissioner of Taxes, Companies Circle-3 Taxes Zone-1, Dhaka (briefly stated as the DCT) showing total loss from business at Tk. 1,64,40,557/-. The DCT made assessment under sections 83(2) and 46 o......preme 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: ......preme 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: 1 Dec, 2014 | Hits: 20
....other documents. The DCT, upon hearing and on examination of the documents furnished by the assessee, disregarding the return and the audited statements of accounts completed the assessment computing total income of the assessee at Tk. 13,60,58,068/- by disallowing various expenses claimed in the pr......t:
The questions formulated for determination are answered in the affirmative and in favour of revenue department.
Questions formulated for determination:
(1) Whether in the absence of any finding to the effect that no method of accounting has been regularly employed, or th......wed in the first appeal, but it maintained the rate of gross profit and affirmed the disallowances on foreign exchange fluctuation rate on foreign loan.
16. The questions relating to DCT’s jurisdiction to reject an audited statement of account came before this court in the case of Eskayef..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....other documents. The DCT, upon hearing and on examination of the documents furnished by the assessee, disregarding the return and the audited statements of accounts completed the assessment computing total income of the assessee at Tk.13,60,58,068/- by disallowing various expenses claimed in the pro......ckdrop of the aforesaid facts and circumstances, this income tax reference application has been filed by the assessee raising the following questions for answer by the Court:- (1) Whether in the absence of any finding to the effect that no method of accounting has been regularly employed, or th......wed in the first appeal, but it maintained the rate of gross profit and affirmed the disallowances on foreign exchange fluctuation rate on foreign loan. 16. The questions relating to DCT’s jurisdiction to reject an audited statement of account came before this Court in the case of Eskayef..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....d every right to.4obtain full and clear statements of facts and circumstances in which the decision in 'public interest' was taken; the decisions of their compulsory retirement were totally politically motivated and mala fide. 84. The High Court Division was also apparent......of the Public Servant (Retirement) Act, 1974 do not have application in the cases of government servants like the police constables, Assistant Inspector of Police and Sub-Inspector of Police. In absence of any public interest or in absence of any reason we find the impugned orders are apparentl......ll fated writ-petitioners have been discriminated without any rhyme and reason. The impugned orders of retirement were mala fide, illegal, unwarranted, void ab initio, as the same were passed without jurisdiction. The powers under section 9(2) of the Act, 1974 can only be exercised in a clear c..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
....d in the advertisement notice for recruitment of Deputy Directors of the Privatization Board in 1994, it was mentioned that candidates need only 5(five) years experience which may be relaxed. That is totally contradictory to the Bangladesh Civil Service Recruitment Rules for appointing a Deputy Dire......inted to the post of Director of the Privatization Commission on deputation. None of the petitioners has been promoted to the post of Joint Secretary or any equivalent post of Joint Secretary. In the absence of any qualified officers, the Government transferred Joint Secretaries from different Minis......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
...., 26, 28 and 32 in short is thus, that the suit land is situated at Mouza-Topga under Police Station-Ramganj of District Noakhali which is recorded in CS khatian No.359, MRR No. 372, plot No.1735 and total area 77 decimals out of 38.50 acres of land. Further case of the contesting defendants is......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....crual basis and in accordance with the mercantile system of accounting, the same when accrued shall have to be endorsed is right hand side of the accounts book as an expenditure, which afterward when totally transferred to the gratuity fund, shall be shown as an expenditure in the accounts book in l......se three Income Tax Reference Applications are allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......s to alleged perquisites, is judiciously, in holding the opinion that the DCT is competent enough to settle the dispute, once he failed to settle it down and whether the Tribunal is enlarged with the jurisdiction to remand the issue in dispute to the lower authority while the tribunal itself enjoys ..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....reme Court of Bangladesh 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:
......reme Court of Bangladesh 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:
......reme Court of Bangladesh 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: 0
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....upreme Court of Bangladesh 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: ......upreme Court of Bangladesh 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: ......upreme Court of Bangladesh 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: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... 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: ...... 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: ...... 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
....s follows;
The latitude available to the Deputy Commissioner of Taxes under section 35 is no doubt very wide but cannot be thought to be without any restraint in the process of assessment of the total income of an assessee under sub-section (2) of section 83 of the Ordinance. Discretion of stat......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....102-4858/Circle-5(Salary)/Taxes Zone-3, Dhaka. The Assessee-applicant submitted its income tax return for the assessment year 2005-2006 under section 75 of the Income Tax Ordinance 1984, disclosing a total income of Tk. 2,72,777.00 and upon complying the notice served under the provision of section ......red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
...... and not to dispose of the same on merit by the Taxes Appellate Tribunal itself, since the Taxes Appellate Tribunal is the highest and final appellate authority in the department subject to reference jurisdiction of the High Court Division under the provision of section 160(1) of the Income Tax Ordi..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....00 as due tax. Annexure-R, is a certificate issued by the Assistant Commissioner of Taxes, Circle-51, Taxes Zone-03, Chittagong, endorsing the fact that the Assessee-writ petitioner paid 68.8% of the total tax demand, made by the tax department and paid all the due tax under the provision of section......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....s follows;
The latitude available to the Deputy Commissioner of Taxes under section 35 is no doubt very wide but cannot be thought to be without any restraint in the process of assessment of the total income of an assessee under sub-section (2) of section 83 of the Ordinance. Discretion of stat......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:
......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: 23 Oct, 2014 | Hits: 1
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....iently that during the period from 1-3-1987 to 21-5-1987, the accused respondents, who were postal operators and were in-charge of motor vehicle branch for renewal of motor vehicle license, collected total Taka 1,09,987.75, but showed to have sold stamp of Taka 39,950 only and thus they misappr......ils of Tax Token the exhibits 3ka and 3kha proved that these accused persons collected Taka 1,09,987.75 as licence renewal fees, but they declared stamp sale of Taka 39,950 only and this fact, in the absence of any evidence to the contrary, proved that balance Taka 70,037,75 was misappropriated by t......ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....tures with the disputed signature of the defendant No.1 appearing in the alleged bainapatra by the trial Court as per section 73 of the Evidence Act has been illegal; that the High Court Division has totally ignored this legal aspect and affirmed the judgment of the trial Court without taking into c......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ......h Court Division having not considered this aspect committed error of law resulting in error in the decision occasioning failure of justice and that the High Court Division sitting in revisional jurisdiction committed an error of law in construing a portion of the deposition of the P.W. 2 to nu..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......t, both these Income Tax Reference Applications are allowed. 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: 17 Sep, 2014 | Hits: 0
95819589967788689678886991629681960096809679921888899664966596669667915789809686