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.... the Ordinance and therefore, the questions raised in the reference applications are liable to be answered in favour of the department-applicant.
11. In reply, Mr. Sarder Jinnat Ali, the learned Advocate for the assessee-respondents, takes us through the provisions of sections 53EE and 30(aa) o......tutory Original Jurisdiction)
Present:
Zinat Ara J
Md. Habibul Gani J
The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka…………..Applicant
Vs.
Azmat Fashions Limited, Plot No. M-2, Section-7, Mirpur, haka.................Respondent
......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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....e Attorney-General should have the right of audience in all Courts of Bangladesh….... (18) Lawyers Involved: Mahbubey Alam, Attorney-General instructed by instructed by Sufia Khatun, Advocate-on-Record — For the Petitioner, (In both cases) None Represented— For the ......uzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J State.....................Petitioner (In both cases) Vs. Secretary, Ministry of Public Administration and others…..Respondents (In both cases......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......ported in: 67 DLR (AD) (2015) 271 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....H of the Ordinance and therefore, the questions raised in the reference applications are liable to be answered in favour of the department-applicant. 11. In reply, Sarder Jinnat Ali, the learned Advocate for the assessee-respondents, takes us through the provisions of sections 53EE and 30(aa) o......iction) Present: Zinat Ara J Md. Habibul Gani J The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka…………………Applicant Vs. Azmat Fashions Limited, Plot No. M-2, Section-7, Mirpur, Dhaka........................Respo......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)
.... the Ordinance and therefore, the questions raised in the reference applications are liable to be answered in favour of the department-applicant. 11. In reply, Mr. Sarder Jinnat Ali, the learned Advocate for the assessee-respondents, takes us through the provisions of sections 53EE and 30(aa) o......iction) Present: Zinat Ara J Md. Habibul Gani J The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka…………………Applicant Vs. Azmat Fashions Limited, Plot No. M-2, Section-7, Mirpur, Dhaka.............................. 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
....ue perspective and did not interfere into the assessment order passed by the DCT concern. Therefore, the instant two Income Tax Reference Applications are required to be rejected.
6. The learned Advocate Mr. Mosharaf Hossain, appeared on behalf of the Assessee-applicant, while the learned Assis......Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong.……Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-1, Chittagong……………......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
....erence Application No. 198 of 2014.
9. This being the situation with these 4 (four) Income Tax Reference Applications, this court has examined the entire matter analogously and heard the learned Advocate Mr. Mosharaf Hossain on behalf of the Assessee-applicant while the learned Assistant Attorn...... Azad J
Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213………………………Assessee-Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, D......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:
......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:
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Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....missioner of Taxes was correct and lawful in rejecting the review application, filed by the Assessee-writ petitioner and as such the instant rules Nisi are required to discharged.
5. The learned Advocate Mr. Mustafa Tariq Hussain appeared on behalf of the Assessee writ petitioner while the lear......nal Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner
Vs.
1. The Commissioner of Taxes, Taxes Zone-03, CGO Building-02, (2nd Floor) Agrabad, Chittago......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:
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Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....so depreciation for those years, the questions formulated by the Assessee-applicant authority are not required to be answered in negative and in favour of the Assessee-applicant.
13. The learned Advocate Mr. Abdus Salam Mamun, represented the Assessee-applicant authority, while the learned Depu......
Md. Emdadul Haque Azad J
Bangladesh Bridge Authority (Ex-Jamuna Multipurpose Bridge Authority), Setu Bhaban, Air Port Road, Banani, Dhaka-1212........................Assessee-Applicant.
Vs.
The Commissioner of Taxes, Taxes Zone-1, Dhaka............................Respondent
J......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:
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Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....ferred to- Abul Bashar Chowkidar Vs. Abdul Mannan, 66 DLR (AD) 286 = Crl PLA 456 of 2011; Afia Khatoon Vs. Ali 1995 BLT (AD) 74 = 47 DLR (AD) 62. Lawyers Involved: Moudud Ahmed, Senior Advocate instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner. Md. Khurshid......preme Court High Court Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Chowdhury Mohidul Haque................Petitioner Vs. Anti-Corruption Commission and others.............Respondents Judgment Octob...... 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. ...... 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. ..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....rs.......Respondents Judgment October 21, 2014. Result: The appeal is allowed. Lawyers Involved: Bisiwajit Deb Nath, Deputy Attorney-General instructed by Mr. B Hossain, Advocate-on-Record—For the Appellant. SM Shahajahan, Advocate instructed by Md. Nawab Ali...... Court Appellate Division (Criminal) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. lmman Ali J State........................................Appellant Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Re......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. ......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)
....remand to the appellate Court below................................ (14) Case Referred to- Tarak Chandra Majhi vs Atahar Ali, 8 BLC (AD) 67. Lawyers Involved: Moudud Ahmed, Senior Advocate instructed by SR Khoshnabish, Advocate-on-Record—For the Appellants. Abdus Salam...... High Court Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Shawkat Hossain (Md.) and another..................Appellants Vs. Golam Mohammad and another........................Respondents Judgment September......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 ......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)
....e assessment order and therefore the question as has been formulated by the Assessee-applicant are not required to be answered in negative and in favour of the Assessee-applicant. 5. The learned Advocate Mr. Mosharaf Hossain, appeared on behalf of the Assesseee-applicant, while the learned Assi......urities Co. (Subsequently converted into “FAS Finance & Investment Ltd………………………………Assessee-Applicant Vs. The Commissioner of Taxes, Tax Payers Services Wing, Large Tax payers Unit (LTU) Dhaka, 2nd......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
..... 39 of 2012; Mark Builders Ltd. Vs. The Commissioner of Taxes, 59 DLR 463; Eastern Hardware Store Ltd. Vs. The Commissioner of Taxes, 54 DLR (2002) 125.
Lawyers Involved:
Mosharaf Hossain, Advocate—For the Assessee-applicant
Saikat Basu, AAG with Nasrin Parvin Shefali, AAG&mdas......oor, 65 Gulshan Avenue, Gulshan, Dhaka, represented by its Managing Director.
Mr. Md. Mofiz Uddin Chowdhury……………………Assessee-Applicant
Vs.
The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Se......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:
......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:
..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....eference application by filing an affidavit-in-reply controverting the statements made in the reference application and supporting the order of the Tribunal.
11. Mr. A. M. Aminuddin, the learned Advocate appearing with Mr. Munshi Moniruzzaman, on behalf of the assessee-applicant, submits that t......on of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka………………………............Applicant
Vs.
The Commissioner of Taxes, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000…&......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:
......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
....he reference application by filing an affidavit-in-reply controverting the statements made in the reference application and supporting the order of the Tribunal.
11. A. M. Aminuddin, the learned Advocate appearing with Munshi Moniruzzaman, on behalf of the assessee-applicant, submits that the T......
Zinat Ara J
Md. Habibul Gani J
Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka………Applicant
Vs.
The Commissioner of Taxes, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000…&......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:
......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)
....mises for his bona fide requirement…...........(21) Case Referred to- Siddik Ali Vs. Nurun Nessa Khatun, 43 DLR (AD) 3; 17 DLR 306. Lawyers Involved: Rafique-ul-Huq, Senior Advocate and Mohammad Salahuddin, Advocate with him, instructed by Md. Nawab Ali, Advocate-on-Record......reme Court Appellate Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Intekhab Ahmed Khan .......................Appellant Vs. Sabbir Ahmed Chowdhury....................Respondent Judgment September 17, 2014.......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 ......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)
....es for his bona fide requirement………….(21) Cases Referred to- Siddik Ali Vs. Nurun Nessa Khatun, 43 DLR (AD) 3. Lawyers Involved: Rafique-ul-Huq, Senior Advocate and. Mohammad Salahuddin, Advocate with him, instructed by Md.Nawab Ali, Advocate-on-Record......Supreme Court Appellate Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Intekhab Ahmed Khan.....................Appellant Vs. Sabbir Ahmed Chowdhury.................Respondent Judgment September 17, 2014. ......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. ......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)
....eference application by filing an affidavit-in-reply controverting the statements made in the reference application and supporting the order of the Tribunal. 11. Mr. A. M. Aminuddin, the learned Advocate appearing with Mr. Munshi Moniruzzaman, on behalf of the assessee-applicant, submits that t......bibul Gani J Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka………………Applicant Vs. The Commissioner of Taxes, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000…&......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: ......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)
....ulated in these two Income Tax Reference Applications are not required to be answered in negative and in favour of the Assessee-applicant. Arguments of the Assessee-Applicant 7. The learned Advocate Mr. Mosharaf Hossain, appearing on behalf of the Assesseee-applicant, while taken this cour...... Fidelity Assets and Securities Co. Ltd., 71, Nitol Centre, Mohakhali, C/A, Dhaka, represented by its Managing Director Mr. Md. Mofiz Uddin Chowdhury.......................Assessee-applicant Vs. The Commissioner of Taxes, Tax Payers Services Wing, Large Tax payers Services ......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: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
.... Non-Agricultural Tenancy Act came into operation giving statutory right of pre-emption, and pre-emptor could invoke the provision of statutory law but we do not understand why the plaintiff being an Advocate instead of invoking statutory law jumped to personal law against a non muslim. Since the ap......vision (Civil Appellate Jurisdiction) Present: Sharif Uddin ChakladerJ Ashish Ranjan Das J Onil Kuar Podder and others ...........Defendants- Purchaser-Appellants Vs. Mostafa Unuch…………...................Plaintiff-Preemptor- Respon......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 ......es claiming right of pre-emption and his intention of purchasing the suit property in presence of witnesses Mr. Shaful Alam, Advocate, Mr. Asadul Alam, Advocate Mr. Mofizur Rahman Advocate, Mr. Ashok Kumar Singha, Mr. Nur Mohammad. Thereafter, plaintiff performed Talab-i-Ishhad. The mother of pre-em..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
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