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Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman Vs. The Commissioner of Taxes, Large Tax-payers Unit (LTU), 2014, 43 CLC (HCD)

.... (2) formulated for determination answered in the affirmative in favour of the department-respondent and against the assessee-applicant No answer to question (3). Lawyers Involved: A. M. Aminuddin with Munshi Moniruzzaman—For the applicant Md. Khurshedul Alam, DAG with Nu...... (2) formulated for determination answered in the affirmative in favour of the department-respondent and against the assessee-applicant No answer to question (3). Lawyers Involved: A. M. Aminuddin with Munshi Moniruzzaman—For the applicant Md. Khurshedul Alam, DAG with Nu......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: ......e. 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 ......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 ......nancy by holding over and the tenant is liable to be evicted only on the grounds stated above. 20. The learned Advocate for the respondent cites the case of Siddik Ali being dead his heirs: Afia Rahman Vs. Nurun Nessa Khatun, 43 DLR (AD) 3 in which it has been held that the tenant's continu..

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. ......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. ......nancy by holding over and the tenant is liable to be evicted only on the grounds stated above. 20. The learned Advocate for the respondent cites the case of Siddik Ali being dead his heirs: Afia Rahman Vs. Nurun Nessa Khatun, 43 DLR (AD) 3 in which it has been held that the tenant's continu..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6

Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....sult: The questions (1) and (2) formulated to determination answered in the affirmative in favour of the department-respondent. The question (3) not answered. Lawyers Involved: A. M. Aminuddin with Munshi Moniruzzaman—For the applicant Md. Khurshedul Alam, DAG with Nurun Na......sult: The questions (1) and (2) formulated to determination answered in the affirmative in favour of the department-respondent. The question (3) not answered. Lawyers Involved: A. M. Aminuddin with Munshi Moniruzzaman—For the applicant Md. Khurshedul Alam, DAG with Nurun Na......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: ...... 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)

....Nasrin Parvin, AAG with Saikat Basu, AAG—For I.T. Department I.T. Reference Application No. 67 of 2010 With I.T. Reference Application No. 68 of 2010. Judgment A.F.M. Abdur Rahman, J.— These 2 (two) Income Tax Reference Applications preferred by the Assessee......Nasrin Parvin, AAG with Saikat Basu, AAG—For I.T. Department I.T. Reference Application No. 67 of 2010 With I.T. Reference Application No. 68 of 2010. Judgment A.F.M. Abdur Rahman, J.— These 2 (two) Income Tax Reference Applications preferred by the Assessee......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: ......st. 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)

....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 ......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 ......jumped into the suit premises 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-I..

Category: Property Law | Date: 15 Sep, 2014 | Hits: 8

Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)

....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. ......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. ......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. ......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

Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....angir, DAG with Nurun Nahar, AAG with Saikat Basu, AAG—For I.T. Department Writ Petition No. 13004 of 2012 With Writ Petition No. 13005 of 2012. Judgment A.F.M. Abdur Rahman J.— These two Writ Petitions have been taken together for hearing as the simil......angir, DAG with Nurun Nahar, AAG with Saikat Basu, AAG—For I.T. Department Writ Petition No. 13004 of 2012 With Writ Petition No. 13005 of 2012. Judgment A.F.M. Abdur Rahman J.— These two Writ Petitions have been taken together for hearing as the simil......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: ......ts. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0

Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....he Assessee-applicant S. Rashed Jahangir, DAG with Nasrin Parvin, AAG. Shaikat Basu, AAG—For the Respondent I.T. Reference Application No. 01 of 2010. Judgment A.F.M. Abdur Rahman J.— The Assessee-applicant, Hosaf International Limited, filed the instant Inc......he Assessee-applicant S. Rashed Jahangir, DAG with Nasrin Parvin, AAG. Shaikat Basu, AAG—For the Respondent I.T. Reference Application No. 01 of 2010. Judgment A.F.M. Abdur Rahman J.— The Assessee-applicant, Hosaf International Limited, filed the instant Inc......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: ...... Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0

Government of Bangladesh, represented by the Secretary, Ministry of Land and others Vs. Sharifun Nessa and others, 2014, 43 CLC (AD)

....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. ......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. ...... Trust of Bangladesh Ltd., (2005), II ADC 489; Al-haj Abul Basher Vs. Bangladesh 50 DLR (AD) 11. Lawyers Involved: Bishno Dev Chakrabarty, Deputy Attorney-General, instructed by Md. Ferozur Rahman, Advocate-on-Record—For the Appellants. Md. Badroddozza, Advocate, instructed by S..

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: ......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: ......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: ...... Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0

Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....missioner of Taxes, 53 DLR 209; 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: M.A. Noor, Adv.—For the Assessee-applicant Saikat Basu, AAG with Nasrin Parvin Shefa......missioner of Taxes, 53 DLR 209; 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: M.A. Noor, Adv.—For the Assessee-applicant Saikat Basu, AAG with Nasrin Parvin Shefa......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: ...... as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5

Government of Bangladesh, represented by the Secretary, Ministry of Education and others Vs. SM Humayun Kabir and another, 2014, 43 CLC (AD)

....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. ......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. ......yers Involved: Rajik-al-Jalil, Deputy Attorney General, instructed by Mahmuda Begum, Advocate-on-Record—For the Petitioners. Akther Immam, Senior Advocate, instructed by Syed Mahbubur Rahman, Advocate-on-Record—For Respondent No.1. None Represented—Respondent No.2. ..

Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20

Dr. Poly Dam 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 Haque Azad, J: I agree. Ed. This Case is also Reported in: ......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: ......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: ......ts. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1

Chowdhury Mia and oth¬ers Vs. Superintendent, Primary Teacher Institution and others, 2014, 43 CLC (HCD)

.... 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. ...... 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. ...... 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. ...... 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)

....gued that the Assessee-applicant being the export oriented company has obtained order from the foreign buyer and upon that it has made some of the job done by the other garment factory and paid the C.M. charge, which not being a sub-contract, the First Appellate Authority correctly considered the ma......gued that the Assessee-applicant being the export oriented company has obtained order from the foreign buyer and upon that it has made some of the job done by the other garment factory and paid the C.M. charge, which not being a sub-contract, the First Appellate Authority correctly considered the ma......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: ......ost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1

Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......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: ......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: ......ts. 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 ...... 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 ...... 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 ......;…..Opposite-Parties Judgment August 13, 2014 Result: The Rule is discharged. Case Referred to- State Vs. Iqbal Hossain, 48 DLR (AD) 100; Khurshid Alam Vs. Azizur Rahman, 9 BLC (AD) 241; Md. Matiur Rahman Vs. State, 19 BLD 607 = 4 BLC 375; Golam (Md.) Abdul Awal ..

Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8

Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

.... Department. I.T. Ref: Application No. 453-456 of 2013 With I.T. Ref: Application No. 292 of 2008 And I.T. Ref: Application No. 187 of 2013. Judgment A.F.M. Abdur Rahman J.— All these Income Tax Reference Applications have been taken together for h...... Department. I.T. Ref: Application No. 453-456 of 2013 With I.T. Ref: Application No. 292 of 2008 And I.T. Ref: Application No. 187 of 2013. Judgment A.F.M. Abdur Rahman J.— All these Income Tax Reference Applications have been taken together for h......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: ......st. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0

Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....n No. 303 of 2013 With I.T. Ref: Application No. 302 of 2013 With I.T. Ref: Application No. 304 of 2013 And I.T. Ref: Application No. 305 of 2013. Judgment A.F.M. Abdur Rahman J.— These 4(four) Income Tax Reference Applications preferred by the Assessee-......n No. 303 of 2013 With I.T. Ref: Application No. 302 of 2013 With I.T. Ref: Application No. 304 of 2013 And I.T. Ref: Application No. 305 of 2013. Judgment A.F.M. Abdur Rahman J.— These 4(four) Income Tax Reference Applications preferred by the Assessee-......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: ......sts. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0

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