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State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....ccused-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. ......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 ......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)
....ormulated for determination are answered in the negative and in favour of assessee. 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 “provis......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: ......for determination are answered in the negative and in favour of assessee. 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 cl..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ormulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(1) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining the authority of making assessment order by the Additio......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:
......for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(1) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining the authority of making assessment order by the Additional Commis..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance), at the instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (briefly, the Tribunal) in Income Tax Ap......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:
......in the affirmative and in favour of revenue department.
No answer to question (3).
Questions formulated for determination:
(1) Whether, in the facts and circumstances of the case, the Tribunal was justified in determining the short time loan taken by the applicant as deem dividend in..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance), at the instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (briefly, the Tribunal) in Income Tax Ap......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:
......0(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance), at the instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (briefly, the Tribunal) in Income Tax Appeal No. 4..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....e 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 ......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)
....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. ......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)
.... 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: ......0(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance), at the instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (briefly, the Tribunal) in Income Tax Appeal No. 4..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....for determination are answered in negative and in favour of the Assessee-applicant. Questions formulated for determination: 1. In the above circumstances and on the facts whether the Taxes Appellate Tribunal Division Bench-3, Dhaka, was justified maintaining the disallowances of rent expe......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: ......ination are answered in negative and in favour of the Assessee-applicant. Questions formulated for determination: 1. In the above circumstances and on the facts whether the Taxes Appellate Tribunal Division Bench-3, Dhaka, was justified maintaining the disallowances of rent expenditure, a..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ......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 ......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)
....grieved the Assessee-writ-petitioner it preferred an appeal before the Commissioner of Taxes (Appeal) which having been unsuccessful the Assessee-writ-petitioner submitted further appeal to the Taxes Appellate Tribunal, Chittagong, which was again unsuccessful and thereafter the Assessee-writ-petiti......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 Assessee-writ-petitioner it preferred an appeal before the Commissioner of Taxes (Appeal) which having been unsuccessful the Assessee-writ-petitioner submitted further appeal to the Taxes Appellate Tribunal, Chittagong, which was again unsuccessful and thereafter the Assessee-writ-petitioner prefe..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....t 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. ......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. ......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)
.... of non-compliance of section 153(3) of the Income Tax Ordinance 1984. 4. Being aggrieved with and highly dissatisfied by the said order, the Assessee-applicant preferred appeal before the Taxes Appellate Tribunal, being ITA No. 1405 of 2008-2009, which was successful and the tribunal directed ......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: ......ed for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether, in the facts and on the circumstances of the case, the Tribunal under 159(2) was judicious in maintaining excess estimate of commission in as much as ..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....ase 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.
......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.
......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)
....n to accept the 10% of Head Office expenses allowable expenses which the Assessee-applicant is entitled under the provision of section 30(g) of the Income Tax Ordinance 1984 and furthermore the Taxes Appellate Tribunal committed error in not allowing the application praying for correction of the err......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: ...... for determination is answered in the negative and in favour of assessee. Questions formulated for determination: Whether, on the facts, and in the circumstances of the case, the Tribunal was justified, legally, under sections 159(2)/29(1)/30(g) of the Income Tax Ordinance 1984,..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....dings Limited, under the provision of section 160(1) of the Income Tax Ordinance 1984, seeking opinion from this court are directed against the legality and propriety of the order passed by the Taxes Appellate Tribunal in different appeals, disposed off by it, as to different assessment years of the......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: ......ted, under the provision of section 160(1) of the Income Tax Ordinance 1984, seeking opinion from this court are directed against the legality and propriety of the order passed by the Taxes Appellate Tribunal in different appeals, disposed off by it, as to different assessment years of the Assessee-..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....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.
......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
....e-wan Aftebur Reza Chowdhury Waqf Estate, 13 MLR (AD) 163, the case of Belayet Hossain Vs. NurulAlam Mir, 42 DLR (AD) 20, other decisions cited are not to be considered as in front of the Hon'ble Appellate Division's decision, the decisions of High Court Division should not be required to be......iul Bashar (Md.) 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...... 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)
....4 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: (i) Whether the Taxes Appellate Tribunal, Chittagong Bench, Chittagong legally justified accept and entertained the depart......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: ......ult: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: (i) Whether the Taxes Appellate Tribunal, Chittagong Bench, Chittagong legally justified accept and entertained the departmental sec..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
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