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Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....Tax Reference Applications, formulating the questions as aforementioned. Claim of the Taxes Department: 7. Upon service of the notice of these Income Tax Reference Applications, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. S......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: ......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: ..

Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5

Government of Bangladesh, represented by the Secretary, Ministry of Education and others Vs. SM Humayun Kabir and another, 2014, 43 CLC (AD)

....ause of various achievements especially for having academic qualification, professional expe­rience, knowledge about computer and experience abroad, respondent No.1 was transferred to the post of Assistant Director of Asian Development Bank, CIDA. In 2004, respondent No.1 sat for the examination......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. ......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. ..

Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20

Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....rit-petitioner preferred the instant writ petition and obtained the rule Nisi as aforementioned. Claim of the Taxes department: 3. Pursuant to the service of notice of the rule, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. S......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: ......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: ..

Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1

Chowdhury Mia and oth¬ers Vs. Superintendent, Primary Teacher Institution and others, 2014, 43 CLC (HCD)

.... to cost. 16. The judgment and decree dated 20-2-2007 passed by the learned Joint District Judge, 2nd Court, Noakhali in Title Appeal No. 212 of 2000 is set-aside and those of the learned Senior Assistant Judge, Noakhali in Title Suit No. 137 of 1995 is restored. 17. Now to the second one....... 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. ......) Vs. Khaja Ahmed, 6 BLC 124; Jabed Ali Vs. Abu Sheikh, 1983 BLD (AD) 1 = 35 DLR (AD) 31; Tajuddin Vs. Moktar Ahmed, 1991 BLD (AD) 144; Farhaduzzaman Vs. Abdul Hasem Hawlader, 2 XP 81; Administrative Officer, Housing Settlement, Chittagong Vs. Abdur Rashid Chowdhury, 63 DLR 479; Abdul Kader Bhuiyan ..

Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6

Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....nt preferred the instant Income Tax Reference Application on the formulated question as aforementioned. 4. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. S......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: ......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

Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....d also the Assessee-applicant preferred the instant Income Tax Reference Application as aforementioned. 3. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attornies General Ms. Nasrin Parvin along with Mr. Saikat Basu, appeared on behalf of the ......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: ......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: ..

Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0

Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)

....the present proceed­ing, and, as such, the impugned proceeding should not be quashed. 9. Dr. Monjur Kader, learned Deputy Attorney-General along with Mr. Md. Aminur Rahman Chowdhury, learned Assistant Attorney-General appearing on behalf of the State-Opposite-Party, adopts the submissions a...... 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 ...... order or orders as to this Court may seem fit and proper. 2. Facts necessary for disposal of this Rule may be, briefly, stated as follows: On 10-3-1998, one Hamidul Hassan, Anti-Corruption Officer (TF 4), the then Bureau of Anti-Corruption, Dhaka (at present Durniti Daman Commission), Dha..

Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8

Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ence Application No. 455 of 2013 and Income Tax Reference Application No. 456 of 2013 before this court with the formulated question as aforementioned. 8. Upon service of the notice, the learned Assistant Attorney General Ms. Nasrin Parvin Shefali along with the learned Assistant Attorney Gener......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: ......fths to tenants. In its account books for the calendar year 1953, the assessee wrote off the sum of Rs. 1, 21,245, as depreciation on the building, lifts, air-conditioning plants, etc. The Income-tax Officer disallowed four-fifths of this amount: Held, (i) that the word “expenditure&rdquo..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0

Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

.... 2013 relating to assessment year 2005-2006 on the formulated the following questions as aforementioned. 6. Upon service of the notice of these two Income Tax Reference Applications, the learned Assistant Attorney General Ms. Nasrin Parvin Shefali along with the learned Assistant Attorney Gener......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: ...... learned Advocate Mr. Mosharaf Hossain in this respect has informed this court that the Assessee-applicant by swearing affidavit has brought the fact before this court that on 10th February, 2011 one Officer Mr. Sarwar Hossain Chowdhury, Deputy Director, Central Intelligence Cell (CIC), Dhaka, of th..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0

J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....ents, preferred the instant writ petition and obtained the instant rule Nisi. 3. Pursuant to service of the notice, the learned Deputy Attorney General Mr. S. Rashed Jahangir, along with learned Assistant Attorney General Ms. Nasrin Parvin appeared on behalf of the taxes department and filed, v......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: ......officer etc., for being followed by them in their day to day performance of the function as the Income Tax Authority. The said provision runs as follows; Income Tax Ordinance 1984 Section 8:Officers, etc. to follow instructions of the Board. All officers and other persons engaged in t..

Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0

Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)

....a for the same post or not….......(10) Lawyers Involved: Md. Humayun Kabir for Md.Imrul Haydar- For the Petitioner. Goutam Kumar Roy,Deputy Attorney General, with Md. Eunus Ali, Assistant Attorney General-For the Respondents. Writ Petition No.6602 of 2013 Judgment ......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:   ......ত্র” being No.310 dated 12.08.2008 . 3. In the process of appointment the petitioner was issued with an Admit Card bearing Roll No. 2898 duly signed by the District Primary Education Officer, Satkhira and the petitioner appeared in the examination. Thereafter the petitioner also too..

Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36

Secretary, Ministry of Finance, Internal Resources Division and others Vs. Sherajul Islam, 2014, 43 CLC (AD)

....sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ......sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ......sp;            Ed. This Case is also Reported in: 20 BLC (AD) (2015) 64.           ..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6

Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....Reference Application on the formulated question as aforementioned. Claim of the Taxes department. 4. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. S......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: ......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

Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)

....ent malice. Lawyers involved: Momtazuddin Ahmed Mehedi with Shahab uddin Ahammad, Advocate-For the petitioner. Md. Motahar Hossain, Deputy Attorney General with Samarendra Nath Biswas, Assistant Attorney General, Ms. Purabi Rani Sharma, Assistant Attorney General-For the Respondents. ...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ..

Category: Others | Date: 28 Jun, 2014 | Hits: 91

Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)

....gonj in Miscellaneous Appeal No.122 of 2009 allowing the prayer for temporary injunction reversing the judgment and order dated 12-8-2009 passed in Partition Suit No. 52 of 2009 by the learned Senior Assistant Judge, Karirngonj, Kishoregonj should not be set-aside. 2. Facts relevant for disposa......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179     ......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179     ..

Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0

State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)

.... 2008 and Jail Appeal No. 30 of 2009 have been heard together and disposed of by common judgment. 16. Dr. Md. Bashirullah, the learned Deputy Attorney General, Mian Md. Shamim Ahsan, the learned Assistant Attorney-General and Ms. Yeadia Zaman, the learned Assistant Attorney-General appearing on......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......namely, Idris Ali (P.W.3) and Sohag (P.W. 2). He proved the statement of the witness No. 2 as Exhibit 6 and his signature therein as Exhibit 6/1. In cross-examination he stated that the Investigating Officer brought two witnesses before him. 54. P.W.14 is Syed Rabiul Alam. He is also the Magist..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15

Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)

....se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4

Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....the DUDAC), Narayanganj lodged the First Information Report (in short, the FIR) naming the present appellant as the sole accused alleging inter-alia, that accused Md. Mohoshin Mia has been serving as Assistant Land Officer at Kashipur Union Land Office under Fatulla Police Station, district Narayang......d 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) 114   ......ayanganj lodged the First Information Report (in short, the FIR) naming the present appellant as the sole accused alleging inter-alia, that accused Md. Mohoshin Mia has been serving as Assistant Land Officer at Kashipur Union Land Office under Fatulla Police Station, district Narayanganj. One Abdus ..

Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8

Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....gative i.e. against the Revenue and in favour of the assessee-applicant. Cases Referred to- Lemon Grass Restaurant Vs. Deputy Commissioner of Taxes, Kar Adalat, Vol.16 (2007) 20; Inspecting Assistant Commissioner of Income Tax Vs. VIP Industries Ltd., 191 ITR (Sc) 661; China Subbarayudu Vs......e Court of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ......e Court of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3

Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....gative i.e. against the Revenue and in favour of the assessee-applicant. Cases Referred to- Lemon Grass Restaurant Vs. Deputy Commissioner of Taxes, Kar Adalat, Vol.16 (2007) 20; Inspecting Assistant Commissioner of Income Tax Vs. VIP Industries Ltd., 191 ITR (Sc) 661; China Subbarayudu Vs......angladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in:   ......angladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in:   ..

Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5