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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. ......tember 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted under the Premises Rent Control Act (1) if he is a defaulter in payment of rent (II) if the landlord needs the suit premises for bona fide requirement and (III) if the tenant denies the ti......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. ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ference application are in the affirmative in favour of the department-respondent and against the assessee-applicant and no answer to question (3). No costs. The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. ......es, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000…………………Respondent Judgment September 17, 2014 Result: The questions (1) and (2) formulated to determination answered in the affirmative in favour of the department-responde......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....g of the factual aspect of these two Income Tax Reference Applications reveals that the Assessee-applicant is a public limited company engaged in leasing business under the licensed obtained from the Bangladesh Bank issued under the Financial Services Act 1993. The Assessee-applicant is a regular in......his Case is also Reported in: ...... 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: ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....dan Law— Here in the instant case, Vendor is a Muslim and purchaser is a Hindu. By this time much water follows in the river Buriganga and by this time Pakistan was created and thereafter, Bangladesh got independence. State Acquisition and Tenancy Act along with Non-Agricultural Tenancy A...... (2015) 302 ......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 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....magination it cannot be said that a return filed under section 82BB (1) can be reopened under section 93 of the Ordinance……. (10) Cases Referred to- Abu Hena Mostafa Kamal Vs. Bangladesh, 63 DLR 334. Lawyers Involved: Mustafa Kamal Mansoor, Advocate-For the Petition......nt: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment September 15, 2014 Result: The......cial Original Jurisdiction) Present: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment Septembe......have been issued without lawful authority and is of no legal effect. Communicate the order at once to the respondent No. 1. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 31. ..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....iction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh............................Assessee-Applicant. Vs. The Commissioner of Taxes, T...... Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh..................................Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh............................Assessee-Applicant. Vs. The Commissioner of Taxes, Taxes Zone-7, 2nd Twelve Storied Building, Segunbagicha, Dhaka, ......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: 10 Sep, 2014 | Hits: 0
....e acquired land to the original owners at present market price……………..(20)
Cases Referred to-
Secretary, Ministry of LA and LR Vs. M/s. Commercial Trust of Bangladesh Ltd., (2005), II ADC 489; Al-haj Abul Basher Vs. Bangladesh 50 DLR (AD) 11.
Lawyers ......ppellate Division
(Civil)
Present:
Nazmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Land and others.....................Appellants
Vs.
Sharifun Nessa and others…&hellip......azmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Land and others.....................Appellants
Vs.
Sharifun Nessa and others………………Respondents
J......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)
....ment. I.T. Reference Application No. 261 of 2013. Judgment AFM Abdur Rahman, J.— The Assessee-applicant, Bank Al-Falah Limited, originated in Pakistan and having a Branch in Bangladesh, filed the instant Income Tax Reference Application, under section 160(1) of the Income T......;……….....Respondent Judgment September 7, 2014 & September 8, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: Whether, on the facts,......on) (Civil) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Bank Al-Falah Limited, 168, Gulshan Avenue, Gulshan-2, Dhaka.................Assessee-Applicant Vs. The Commissioner of Taxes, Large Tax Payers Unit, Second Twelve-storied Building, Segunbagi......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: ..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
....o 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....................azmun 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.................Respondents
Judgment
September 7, 20......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)
....t Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Dr. Poly Dam, wife of Prof. Dr. B.K. Dam, 129/3, Upashahar, Sapura, Rajshahi, Bangladesh………………………Assessee-Applicant......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......que Azad J Dr. Poly Dam, wife of Prof. Dr. B.K. Dam, 129/3, Upashahar, Sapura, Rajshahi, Bangladesh………………………Assessee-Applicant Vs. 1. The National Board of Revenue, represened by its Chairman, Segunbagicha, Ramna, Dhaka. ......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
....endency of the proceeding 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 Ha......ted in: 67 DLR (HCD) (2015) 42.
......sion
(Civil Revisional Jurisdiction)
Present:
Sharif Uddin Chaklader J
Ashish Ranjan Das J
Chowdhury Mia and others ...............Plaintiff-Respondent-Petitioners
Vs.
Superintendent, Primary Teacher Institution and others.....Proforma-Defendant-Appellant-
...... 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
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....cumstances and on the facts whether the Taxes Appellate Tribunal was justified giving a decision regarding loan of the applicant. 2. The Assessee-applicant is an Advocate of the Supreme Court of Bangladesh and a individual income tax payee under the TIN. 073-107-5331/Circle-168 (previous-87), T......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...... Shah Monzurul Hoque, son of late Abul Kashem, Bel Tower (Level-7B), 19 Dhanmondi R/A, Road No. 01, Dhaka-1205.………………………Applicant Vs. The Commissioner of Taxes, Taxes Zone-08, 12/1, Bijoy Nagor (2nd Floor), Dhaka…&hell......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)
.... 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 ......ous Jurisdiction) Present: Md. Abdul Hye J Md. Nazrul Islam Talukder J Yunus (Md.)……………………….........Petitioner Vs. State & another…………………..Opposite-Parti...... 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 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Vs. The Commissioner of Taxes in Income Tax Reference Application No. 313-314 of 2004; Global Insurance Co. Limited Vs. The Commissioner of Taxes in Income Tax Reference Application No. 202 of 2009; Bangladesh National Insurance Co. Limited Vs. The Commissioner of Taxes in Income Tax Reference Appl......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......t Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Peoples Insurance Company Limited, Dhaka.............Assessee-Applicant Vs. The Commissioner of Taxes, Dhaka.…………………........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: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
.... 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...... ...... 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. ..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)
....Petition No. 1778 of 2007. Judgment A.F.M. Abdur Rahman J.— The writ petitioner obtained the instant rule Nisi on 25.03.2007, under the provision of Article 102 of the Constitution of Bangladesh to the following term; “Let a Rule Nisi issue calling the respondents Nos. 1 a......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......S.M. Glass Industries Limited, represented by its Director, Dilkusha Centre, 28, Dilkusha (18th floor) Suit No-1803, Dhaka-1000…………………Petitioner. Vs. 1. National Board of Revenue, represented by its Chairman, Revenue Bhaban, Segunbagicha, Dh......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: ..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....p; Bangladesh and others………………………&hellip......sp; Bangladesh and others…………………………..Responde...... Present: Md.Moinul Islam Chowdhury J J.B.M.Hassan J Tapan Kumar Mondal………………………………Petitioner Vs. &......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: ..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....High court Division exercised writ jurisdiction without considering this aspect of the case 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 Attor......
(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......zmun 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
Judgment ......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)
....llip;………………….Assessee-Applicant Vs. The Commissioner of Taxes, Large Taxpayers Unit (LTU), 2nd Twelve Storied Building, Segunbagicha, Dhaka, Bangladesh…………….....Respondent Judgment July 21, 2014 ......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......ector & CEO Mr. Md. Akter Hossain Sannamat ………………………………………….Assessee-Applicant Vs. The Commissioner of Taxes, Large Taxpayers Unit (LTU), 2nd Twelve Storied Building, Segunba......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)
....sion (Special Original Jurisdiction) Present: M. Moazzam Husain J Md. Badruzzaman J Md. Jafar Ullah...................Petitioner Vs. The People’s Republic of Bangladesh represented by the Secretary, Ministry of Home Affairs, Bangladesh Secretariat, Dhaka and......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......80 ...... 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
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