Search Options
Judgment Advanced Search
Displaying 81-100 of 4744 results.
.... Chandra Vs.Commissioner of Transport (1982) 1 Serv. LJ 422 (HP); Jairam Vs. Union of India, 1954 (SC) 584; Raj Kumar Vs. Union of India, AIR 1969(SC) 180.
Lawyers Involved:
Rajik-al-Jalil, Deputy Attorney General, instructed by Mahmuda Begum, Advocate-on-Record—For the Petitioners.
......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.
......ellate Division
(Civil)
Present:
Nazmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Education and others......................Petitioners
Vs.
SM Humayun Kabir and another....................issioner of Transport (1982) 1 Serv. LJ 422 (HP); Jairam Vs. Union of India, 1954 (SC) 584; Raj Kumar Vs. Union of India, AIR 1969(SC) 180.
Lawyers Involved:
Rajik-al-Jalil, Deputy Attorney General, instructed by Mahmuda Begum, Advocate-on-Record—For the Petitioners.
Akther Imma..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 1. The National Board of Revenue, represened by its Chairman, Segunbagicha, Ramna, Dhaka. 2. The Commissioner of Taxes, Taxes Zone-Rajshahi Kar-Bhaban, Helenabad, Rajshahi. 3. Deputy Commissioner of Taxes, Taxes Circle-13(Salaries), Taxes Zone-Rajshahi, Kar-Bhaban, Helenabad,......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: ......nt September 3, 2014 & September 4, 2014 Result: The rule is made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Sections 82BB(1) and 83BB(3) The Finance Act 2011 The Assessee since obtained the finalization of her......erred 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. Saikat Basu, appeare..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....before the High Court Division…….(17)
Cases Referred to-
Belayet Hossain Vs. Nurul Alam, 42 DLR (AD) 20; Kaimuddin Shaikh alias Kaimu Shaikh Vs. Bangladesh, represented by the Deputy Commissioner, Rajshahi, 3 BLC 410; Jobayer Hossain Vs. Noor Hafez, 56 DLR (AD) 22; Rafizuddin...... 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.
......ted in: 67 DLR (HCD) (2015) 42.
...... 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.
..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......lip;………..........................Respondent Judgment September 3, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: (i) Whether the Taxes ......stant 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. Saikat Basu, appeare..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....sp;Section 82BB (3) Under section 82BB (3) of the Income Tax Ordinance 1984, the National Board of Revenue may select the return submitted by an assessee for audit purpose and direct the concern Deputy Commissioner of Taxes (DCT) to hold audit upon the said return. Thereafter, if the DCT concer......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: ......hellip;……………Respondent Judgment September 1, 2014 Result: The question no.(3) formulated for determination is answered in the negative and in favour of assessee. The question Nos. 1, 2 and 4 are not required to be answered. Q......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 Taxes Department and..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....ssed in the case of Moyna Miah Vs. State 5 BLD (AD) 99 is not applicable in 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-Gener...... 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 ......1; Md. Matiur Rahman Vs. State, 19 BLD 607 = 4 BLC 375; Golam (Md.) Abdul Awal Sarkar Vs. State, 49 DLR 95; Abul Basher Vs. State, 47 DIJR 521; Abdul All Vs. State, 30 DLR (SC) 58; Taslima Khatoon Chhanda Vs. State, 17 BLC 277; Lutfar Rahman Vs. State, 25 DLR (AD)101; Md. Moslem Uddin Vs. State, 10 ...... of Moyna Miah Vs. State 5 BLD (AD) 99 is not applicable in 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 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ry affidavit filed by the Assessee-applicant seeking an opinion from this court; A) Whether on the facts and circumstances of the case the appellate tribunal, Appellate Commissioner of Taxes and Deputy Commissioner of Taxes can disallow any item of management expenditure actually incurred by th......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: ......ellip;………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Se......nd circumstances of the case the appellate tribunal, Appellate Commissioner of Taxes and Deputy Commissioner of Taxes can disallow any item of management expenditure actually incurred by the assessee General Insurance Company for the purpose of the business without considering the annual account sub..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....m to the purchaser and therefore the money which has been shown in the bank account is not selling money by the Assessee-applicant and the producer of the consumer item this has been explained to the Deputy Director Central Intelligence Cell (CIC) of NBR who did not consider in order to benefit hims......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: ......hellip;…………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: In Income Tax Reference...... of the said section accepted the same and issued the receipt which deemed to have been finalization of tax liability for these two assessment years 2004-2005 and 2005-2006. On 10.2.2011 the Director General, Central Intelligence Cell (CIC) Dhaka, Mr. Sarwar Hossain Chowdhury asked the Assessee-appl..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
....Division may disbelieve evidence of the witness. Because the case is one of no evidence………………............ (10) Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner. ...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ...............Petitioner Vs. Robin............................Respondent Judgment July 24, 2014. Result: The petition is disposed of. Contradiction between F.I.R. lodged and evidence When there exists serious contradiction between F.I.R. lodged by the victim and hi......believe evidence of the witness. Because the case is one of no evidence………………............ (10) Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner. Md Khurshid 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)
....haka-1000…………………Petitioner. Vs. 1. National Board of Revenue, represented by its Chairman, Revenue Bhaban, Segunbagicha, Dhaka-1000. 2. Deputy Commissioner of Taxes, Companies Circle-1, Zone-1, 2nd 12th Storied building (4th floor) Segu......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: ......as 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 amount to the gas company. It appears from the highlighted port......n serving notice demanding justice upon the respondents, 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 appe..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....ve already sufficient numbers as per the quota 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. Wr......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: ......sp; Bangladesh and others…………………………..Responde......cient numbers as per the quota 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.6..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....ase at all and on this score alone the writ petition was not maintainable......(15)
Case Referred to-
Bangladesh Vs. Mizanur Rahman, 52 DLR 149.
Lawyers Involved:
GM Moniruzzaman, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Appellants.
......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......
(Civil)
Present:
Nazmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Secretary, Ministry of Finance, Internal Resources Division and others.........Appellants
Vs.
Sherajul Islam.......................Respondent
Jud......n this score alone the writ petition was not maintainable......(15)
Case Referred to-
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&mdas..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....হিত যোগ করা হইল। 13. On appeal to the First Appellate Authority, the same was dealt with in the following language: আপত্তি নং-৬ For that the Deputy Commissioner of Taxes was not justified in disallowing interest suspense account Tk. 43,488,9......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: ......llip;.....Respondent Judgment July 21, 2014 Result: The Income Tax Reference Application is allowed.The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: Whether, in the f......on 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. Saikat Basu, appeare..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....the agency action is tainted with bad faith and apparent 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 Sha...... 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 ......zaman J Md. Jafar Ullah...................Petitioner Vs. The People’s Republic of Bangladesh represented by the Secretary, Ministry of Home Affairs, Bangladesh Secretariat, Dhaka and others................Respondents Judgment June 18, 2014. Result: The Rule i......n is tainted with bad faith and apparent 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 A..Category: Others | Date: 28 Jun, 2014 | Hits: 91
....l)
Present:
Syed Mahmud Hossain J
Md. Imman Ali J
Hasan Foez Siddique J
Mahabur Sheikh alias Mahabur.......................Petitioner
Vs.
State, represented by the Deputy Commissioner, Narail.......Respondent
Judgment
June 20, 2014.
Res......n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......ecially within the knowledge of any person the burden of proving that fact is upon him. This principle has been applied in many cases where the wife has been found killed in the house of the husband where they reside together. In such circumstance, the husband will have to prove by positive evi......n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....ath Reference No.133 of 2008, the Criminal Appeal No.8657 of 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. Yeadi......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 ...... Md. Sajjad Ali...........................Condemned Prisoner Judgment June 16, 2014. Result: The Death Reference No.133 of 2008 rejected. Criminal Appeal No. 8657 of 2008 and the Jail Appeal No.30 of 2009 are allowed. Case Referred to- Mizazul Islam Dablu Vs. S.......133 of 2008, the Criminal Appeal No.8657 of 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 lea..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....t for 3(three) years with a fine of Taka 2,000 in default to suffer rigorous imprisonment for 6 months more. 2. The facts relevant for disposal of the appeal in short, is that Md. Berizir Ahmed, Deputy Director of the Durniti Daman Commission (in short, the DUDAC), Narayanganj lodged the First ......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 ......; ......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 ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... The questions (i) formulated for determination answered in the negative 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 Inc......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: ...... Ed. This Case is also Reported in: ......taurant Vs. Deputy Commissioner of Taxes, Contractor Circle-14, Zone-7, Dhaka and another, reported in Kar Adalat, Vol.16(2003)20. 11. In reply, Ms. Mahfuza Begum, the learned Assistant Attorney General for the respondent invites our attention to the provision of section 83A as well as section ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....sult: The question formulated for determination answered in the negative 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 Inc......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: ......is Case is also Reported in: ......t Vs. Deputy Commissioner of Taxes, Contractor Circle-14, Zone-7, Dhaka and another, reported in Kar Adalat, Vol.16(2003)20. 11. In reply, Ms. Mahfuza Begum, the learned Assistant Attorney General for the respondent invites our attention to the provision of section 83A as well as section ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)
....lip;…………………..Respondent Judgment June 9, 2014. Result: The petition is disposed of. Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General instructed by B Hossain, Advocate-on-Record—For the Petitioners. ...... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251 ......sp; ......lip;……………..Respondent Judgment June 9, 2014. Result: The petition is disposed of. Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General instructed by B Hossain, Advocate-on-Record—For the Petitioners. Khurshid Alam Kh..Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4
88609692921096939694957896969695885897068812904697078751912095879580921588928855