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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)

.... 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: ......e. This case is also Reported in: ......issioner of Taxes, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000……………Respondent Judgment September 17, 2014 Result: The questions (1) and (2) formulated for determination answered in the affirmative in favour of the department-respond..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8

Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)

....so 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.......................Respondent Judgment September 17, 2014. Result: The appeal is allowed. A tenant is liable to be evict­ed if he is a defaulter in payment of rent, if the landlord needs the suit premises for bona fide requirement and if the tenant denies the title of the ..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13

Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)

....ored. 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......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..

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

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

.... 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:     ...... Case is also Reported in:     ......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..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17

Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....mdadul 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: ......st. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......his 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)

....ir Yar Jung Bahadur, ILR 41 Bom 636; Gobind Dayal Vs. Inayatullah (1885) 7 All. 775; Qurban Husain Vs. Chote, ILR 22 All 102. Lawyers Involved: AKM Faiz, Advocate—For Appellants. Md. Saiyedul Islam, Advocate—For the Respondent. First Appeal No.386 of 2012. Judgme......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...... (2015) 302   ..

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

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

....ondent 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. ......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..

Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9

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

....mdadul Hoque 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 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: ......e, 1984 (Ordinance No. XXXVI of 1984); Section 93 S.R.O. No. 98 of 2007 Admittedly the Assessee-writ-petitioner in writ 13004 of 2012 has obtained the privilege of the S.R.O. No. 98 of 2007 and disclosed his undisclosed income for the assessment year 2006-2007 and paid the required tax alo..

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

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

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

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)

....se 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......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..

Category: Property Law | Date: 9 Sep, 2014 | Hits: 21

Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

.... 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: ......;……….....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,..

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

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

.... Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......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: ...... bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether on the fact..

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)

....sed. 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. ......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................

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

Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....mdadul 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: ......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..

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)

....Shaikh Vs. Bangladesh, represented by the Deputy Commissioner, Rajshahi, 3 BLC 410; Jobayer Hossain Vs. Noor Hafez, 56 DLR (AD) 22; Rafizuddin Ahmed Vs. Mongla Barman, 43 DLR (AD) 215; Waziul Bashar (Md.) Vs. Khaja Ahmed, 6 BLC 124; Jabed Ali Vs. Abu Sheikh, 1983 BLD (AD) 1 = 35 DLR (AD) 31; Tajuddi...... 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. ......ted 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)

....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: ......ost. 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 ..

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

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

....mdadul 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: ......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..

Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0

Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)

....erned 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 ......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 ..

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

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

....mdadul 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: ......st. 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..

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

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

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

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