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The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....year 1998-1999) “Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal, Division Bench-2, Dhaka was legally justified in deleting the income added as per provision of section 30(aa) for non-deduction of tax from buying agent’s commission as provide...... Income Tax Reference Application No. 539 of 2004 (Applications under section 160(1) of the Income Tax Ordinance, 1984) Judgment Zinat Ara J.- More or less an identical question of law has been raised in Income Tax Reference Applications No.496 of 2004 and 539 of 2004 (hereinafter..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....year 1998-1999) “Whether, on the facts and in the circumstances of the case, the Taxes Appellate Tribunal, Division Bench-2, Dhaka was legally justified in deleting the income added as per provision of section 30(aa) for non-deduction of tax from buying agent’s commission as provide......ondent in both the applications. Income Tax Reference Application No. 496 of 2004 Income Tax Reference Application No. 539 of 2004 Zinat Ara J. - More or less an identical question of law has been raised in Income Tax Reference Applications No. 496 of 2004 and 539 of 2004 (hereinafte..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
.... and Rule No. 162(ref:)/2012 are disposed off accordingly.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 35(4)
In order to invoke the power, available under the provision of section 35(4) of the Income Tax Ordinance 1984, the DCT concern has to raise dissatisfa......
(i) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining estimation of sales discarding trading version of the company as audited in accordance with law and ignoring statement of audited accounts under section 75(2)(d) (iii) of the Income Tax Ordina..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....ound to dispose of the cause brought to it by way of appeal, on merit and it can only direct the Deputy Commissioner of Taxes to comply the order as he disposed of, on merit, in the appeal, since the provision of section 3 of the Income Tax Ordinance 1984 has mandated the Taxes Appellate Tribunal to......rection upon the Deputy Commissioner of Taxes “to re-examine the issue for bank deposit and non-showing of bank liability after giving a chance of hearing to the assessee and take action as per law instead of allowing the appeal.
II. In the circumstances and on the facts whether the Taxes..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....of the assessee based on the assessment made under Section 74 of the Income Tax Ordinance 1984 and no appeal is preferred against the order of assessment of the DCT passed under the provision of section 83(2) of the Income Tax Ordinance 1984 the Review petition is very much maintai...... Respondents
Writ Petition No. 3469 of 2010
With
Writ Petition No. 3470 of 2010.
Judgment
A.F.M. Abdur Rahman J. These two writ petitions having involved similar question of law based upon identical sets of facts have been heard analogously and now disposed off by this sing..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
.... rate at 25% and 21/2% depreciation to the Jamuna Multipurpose Bridge.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 35
When the assessee keeps the account under the provision of section 75(2) (d) (iii) of the Income Tax Ordinance and submits the same with the retur......18,22,380.00 in the assessment year 2007-2008 and claimed by the applicant.
C. Whether on the facts and in the circumstances the Taxes Appellate Tribunal, Division Bench-1, Dhaka is justified in law in not allowing 21/2 % depreciation allowance on the Bangabandhu Setu and also not allowing..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....ioner has filed the instant civil petition for leave to appeal before this Division. 8. Mr. Moudud Ahmed, learned Senior Advocate appearing on behalf of the petitioner submitted that there is no provision either in the Code of Criminal Procedure or in the relevant special law for reinvestigatio......ision. 8. Mr. Moudud Ahmed, learned Senior Advocate appearing on behalf of the petitioner submitted that there is no provision either in the Code of Criminal Procedure or in the relevant special law for reinvestigation of any case after submission of a charge-sheet. There is also no provision f..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....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. ......on. This Division granted leave for considering the submissions of the learned Additional Attorney-General appearing for the State-leave petitioner to the effect that the High Court Division erred in law in allowing the appeal for not producing any blue books which are not supposed to be in possessi..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....comparing the disputed signatures of the defendant No.1 in the impugned bainapatra-the exhibit-1 with the alleged signatures of the defendant No. 1 appearing in this exhibit-5 series as per provision of section 73 of the Evidence Act and that in this circumstance the execution of the alleg......ations filed to Titas Gas Company and House Building Finance Corporation Office collected by the plaintiff-respondent being inadmissible papers, the learned Assistant Judge committed an error of law in comparing the disputed signatures of the defendant No.1 in the impugned bainapatra-the e..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....Questions formulated for determination: (I) In the circumstances and on the facts whether the Taxes Appellate Tribunal Division Bench-01, Dhaka was justified maintaining disallowances of “provision for classified assets and diminution value of investment in shares and bonds” and ap...... In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining estimation of sales discarding trading version of the Company as audited in accordance with law and ignoring statement of audited under section 75(2)(d)(iii) of the Ordinance. The Income ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
.... circumstances and on the facts whether the taxes appellate tribunal was justified maintaining the authority of making assessment order by the Additional Commissioner of Taxes without considering the provision regarding selection for audit of the applicants I.T. return by the National Board of Reven...... of expenses to additional to staff, provision for gratuity, Business promotion, corporate liability and software maintenance discarding trading version of the applicant as audited in accordance with law.
(4) In the circumstances and on the facts whether the taxes appellate tribunal was justifi..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....TA holding that the loans obtained by the assessee as share-holder of the companies are accumulated profit 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......0-2001 before the Appellate Additional Commissioner of Taxes, Appellate Range-2, Taxes Appellate Zone-2, Dhaka (shortly, the AACT) on the ground that the order of assessment made by the DCT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1, 45, 70,606/-..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....TA holding that the loans obtained by the assessee as share-holder of the companies are accumulated profit 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 ......0-2001 before the Appellate Additional Commissioner of Taxes, Appellate Range-2, Taxes Appellate Zone-2, Dhaka (shortly, the AACT) on the ground that the order of assessment made by the DCT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1,45,70,606/- w..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....The grounds are quoted below: "The Premises Rent Control Act, 1991 is a special law 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 provis......fendant at his address on 22-10-2001. For not vacating. the suit premises the defendant has become liable to pay Taka 1, 27,60,000 as compensation till that date. The plaintiff again through his lawyer on 28-7-2004 sent another notice by the guaranteed express post in which he claimed Taka 18, ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....The grounds are quoted below: "The Premises Rent Control Act, 1991 is a special law 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 provis......efendant at his address on 22-10-2001. For not vacating. the suit premises the defendant has become liable to pay Taka 1,27,60,000 as compensation till that date. The plaintiff again through his lawyer on 28-7-2004 sent another notice by the guaranteed express post in which he claimed Taka 18, ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....TA holding that the loans obtained by the assessee as share-holder of the companies are accumulated profit 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......0-2001 before the Appellate Additional Commissioner of Taxes, Appellate Range-2, Taxes Appellate Zone-2, Dhaka (shortly, the AACT) on the ground that the order of assessment made by the DCT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1,45,70,606/- w..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ces and on the facts whether the Taxes Appellate Tribunal Division Bench-3, Dhaka, was justified maintaining the disallowances of rent expenditure, audit fee, advertisement expenses and legal fee and provision of bad debts. 2. In the circumstances and on the facts whether the Taxes Appellate Tr......r Rahman, J.— These 2 (two) Income Tax Reference Applications preferred by the Assessee-applicant, Fidelity Assets and Securities Company Limited (FAS), having involved the similar questions of law based upon similar set of facts are heard analogously and now disposed off by this single judgme..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....ndu purchaser cannot claim the benefit of that law. In 1885 there was no corresponding statutory law governing the field of pre-emption and at that time pre-emption was governed as per provision of Muhammadan Law, pre-emptor be Hindu then also he could preempt the land under the provi...... Result: The appeal is allowed. Muhammadan Law in Applying of Pre-Emption to A Non-Muslim, Particularly to a Hindu— Right of Pre-emption Muhammadans can claim benefit of the law of pre-emption under Muhammadan Law but the Hindu purchaser cannot claim the benefit of tha..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
.... Board of Revenue.............................(11) When a return is filed by an assessee under section 82BB (1) that shall be deemed to be an order of assessment for a particular year. This provision is protected by subsection (3) of the said section. This is to say that the privilege......sioner of Taxes, Circle-2 (Companies) Taxes Zone-1, Chittagong. (Respondent No.1), violating the provision of section 82BB (3) of the Ordinance should not be declared to have been issued without lawful authority and is of no legal effect and/or pass such other or further order or orders as to t..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....the required tax along with the 5% penalty and that became compliance of the S.R.O. No. 98 of 2007 no question can be raised against the source of such undisclosed income by the DCT concern since the provision of Paragraph-2 of the S.R.O. 98 of 2007 categorically restricted the income tax department......ear 2006-2007. A bank loan is not an income chargeable to tax this has been decided in the case of Shahella Chowdhury Vs. The National Board of Revenue reported in 59 DLR 213 In the aforesaid view of law, reopening of the case of the petitioner for the assessment year 1999-2000 under section 93 for ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
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