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....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:
......96 of 2014 are not required to be answered in negative and in favour of the Assessee-applicant.
Deliberation of the Court
16. We have heard the learned Advocate and perused the materials on record.
17. In the instant four Income Tax Reference Applications, the assessee-applicant submi......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:
..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....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:
......uced below for better appraisal;
Income Tax Ordinance 1984
Section 121A. Revisional power of Commissioner.-
1) The Commissioner may on an application made by the assessee, call for the record of any proceeding under this Ordinance in which an order has been passed by any authority sub......ctual fact of the submission of the revision, rejected the same against which the Assessee-writ petitioner obtained the instant rule Nisi as aforesaid.
Claim of the Taxes department
4. Upon service of the notice of the rule Nisi, the taxes department appeared through the learned Assistant ..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....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:
......e Assessee-applicant Authority are not required to be answered in negative and in favour of the Assessee-applicant Authority.
21. We have heard the learned Advocates and perused the materials on record.
Deliberation of the Court:
22. The Assessee-applicant Bangladesh Bridge Authority......nt has given the responsibility of further construction of any Bridge, Flyover, Toll-road, elevated express way etc. within Bangladesh and in this manner the Assessee-applicant authority is rendering service of public utility and is not a profit making enterprise. Being its liability, the Assessee-a..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
.... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ......and 201 of the Penal Code. In the charge-sheet the petitioner was shown as Prosecution Witness No.11. 4. On 24-12-2006 the learned Magistrate, Barisal accepted the charge-sheet and sent the case record to the Court of Sessions Judge, Barisal for trial. On 23-1-2007 the learned Senior Special Ju......nd on the basis of the FIR, Barisal Police Station Case No. 5/404 dated 2-7-2005 under sections 406 and 409 of the Penal Code was started. The FIR named accused Abul Kalam Azad was dismissed from his service by Bangladesh Bank under Bangladesh Bank Staff Regulations, 2003. Furthermore, Money Suit No..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. ......e prosecution witnesses in juxtaposition with the documentary evidence of Motor Vehicle Stamp Sale registers and counter foils of Tax Token issued which were marked as exhibits-3ka and 3kha and other records produced as documentary evidence at the trial and relied upon by the trial Court in holding ......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)
....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 ......riting expert's opinion the appellate Court below will dispose of the appeal afresh in accordance with 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......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 ..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: ...... been formulated by the Assessee-applicant are not required to be answered in negative and in favour of the Assessee-applicant. 9. We have heard the learned Advocate and perused the materials on record. Deliberation of the Court: 10. Admittedly, the Assessee-applicant is a public limi......s Appellate Tribunal and thereafter upon formulating questions as have been mentioned earlier filed the instant two Income Tax Reference Applications. Claim of the Taxes Department: 4. Upon service of the notice, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learn..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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:
......been formulated by the Assessee-applicant are not required to be answered in negative and in favour of the Assessee-applicant.
16. We have heard the learned Advocate and perused the materials on record.
Deliberation of the Court
The assessment of tax liability of the assessee-applican......, being ITA No. 271 of 2013-2014 and currently preferred the instant Income Tax Reference Application with the formulated questions as aforementioned.
Claim of the Taxes department.
4. Upon service of notice, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned A..
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:
......ting Joint Commissioner of Taxes, Inspecting Additional Commissioner of Taxes or any person appointed to hold current charge of the Inspecting Joint Commissioner of Taxes may call for and examine the record of Deputy Commissioner of Taxes and pass any order revising the order passed by the Deputy Co......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:
..
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:
...... is legal and does not call for any interference by this Court.
14. We have examined the reference application, the affidavit-in-reply, the supplementary affidavit and the connected materials on record.
15. From the assessment order under section 120 of the Ordinance, it transpires that th......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:
..
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 ......olding over which will be considered in the body of the judgment. 10. We have considered the submissions of the learned Advocates of the sides, perused the impugned judgment and the materials on record. 11. To begin with, it is necessary to go through the grounds, on which, leave was grant......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 ..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. ......olding over which will be considered in the body of the judgment. 10. We have considered the submissions of the learned Advocates of the sides, perused the impugned judgment and the materials on record. 11. To begin with, it is necessary to go through the grounds, on which, leave was grant......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. ..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: ...... is legal and does not call for any interference by this Court. 14. We have examined the reference application, the affidavit-in-reply, the supplementary affidavit and the connected materials on record. 15. From the assessment order under section 120 of the Ordinance, it transpires that th......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)
....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: ...... accordingly the question in respect of it is not required to be answered in negative and in favour of the Assessee-applicant. 12. We have heard the learned Advocate and perused the materials on record. Deliberation of the Court 13. The two impugned assessment order, for the assessmen......e circumstances and on the facts whether the Taxes Appellate Tribunal was justified determining the income from stocks and shares as a taxable income. Claim of the Taxes department. 6. Upon service of the notice of these two Income Tax Reference Applications, the learned Assistant Attorney..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....shoes of vendee. Before the British regime all the citizens of India followed Muhammadan Law. Mohammadan pre-emptor and Hindu Pre-emptee where Muhamma-dan law applied according to justice, equity and good conscience. During Muslim regime jamindars i.e. mostly Hindu had to invoke the right of pre-emp......tant but short glimpse is required. 3. Mostafa Unuch, plaintiff, a practicing lawyer of Khulna Bar is pre-emptor, invoking right of sufa stating that the suit jote, measuring 0.52 acres of land, recorded in SA khatian No.28, plot No.507 situated at mouza of Halatola under PS Khulna, District-Kh......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
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......e served upon the DCT concern by the Assessee-writ-petitioner. Therefore, the rules Nisi are required to be discharged in limine. We have heard the learned Advocates and perused the materials on records. Deliberation of the Court: 15. Admittedly, the Assessee-writ-petitioner in writ p...... a notice demanding justice upon the DCT concern and preferred the instant writ petitions and obtained the rule Nisi as aforementioned. Appraisal of the Taxes Department 8. Pursuant to the service of notice of the rule Nisi, the learned Assistant Attorney General Mr. Saikat Basu along wit..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ...... from his wife and other witnesses. 3. Accordingly, Chakaria Police Station Case No.21 dated 20-1-2001 under sections 143/447/323/354/379/302/34 of the Penal Code against six accused persons was recorded. 4. After completion of investigation the Investigating Officer submitted charge-sheet......ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ant Income Tax Reference Application that the Assessee-applicant is a private limited company, having foreign investment. The Assessee-applicant company is engaged in supplying business of electrical goods to the consumers in the domestic areana and it derives income from the commission amount of su......ound No. 2 as to the said point, mechanically rejected the same expressing the following opinion; “Heard both the sides and gone through the assessment order, appeal order and examined the record. Considered the argument put forward by the learned A.R and D.R considering all relevant poin...... Income Tax Reference Application, challenging the legality and propriety of rejecting the ground No. 2 by the Taxes Appellate Tribunal as aforesaid. Claim of the Taxes Department: 5. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorne..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
...... considered the submissions of the learned Deputy Attorney General for the appellants and the learned Advocate for the writ-petitioners-respondents, perused the impugned judgment and the materials on record.
11. Before addressing the conflicting submissions advanced on behalf of the respec......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......he instant Income Tax Reference Application is not required to be answered in negative and in favour of the Taxes Department. 11. We have heard the learned Advocates and perused the materials on record. Deliberation of the Court: Admittedly, the Assessee-applicant bank is a foreign co......plications against which the Assessee-applicant preferred the instant Income Tax Reference application with the formulated question as aforementioned. Claim of the Taxes Department. 3. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorne..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
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