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Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... 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: ......House No. 8, Road No. 3, Section-7, Mirpur Commercial Area, Mirpur, Dhaka………………Respondent Judgment November 10, 2014 Result: The question formulated to determination answered in the negative in favour of the department-applicant Lawy...... 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: ......;………Respondent Judgment November 10, 2014 Result: The question formulated to determination answered in the negative in favour of the department-applicant Lawyers Involved: Mahfuza Begum, AAG with Nurun Nahar, AAG—For the applicant in both the ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....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:
......
Vs.
The Commissioner of Taxes, Taxes Zone-1, Chittagong…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
......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:
......Tax Reference Application No. 288 of 2004 and 64 of 2007); Meghna Engineering Works Limited vs. The Commissioner of Taxes (Income Tax Reference Application No. 287 of 2004 and 471 of 2006).
Lawyers Involved:
Mosharaf Hossain, Adv.—For the Assessee-applicant
Saikat Basu, AAG..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....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:
......neer Road, Ayesha Manjil, Kakrail, Dhaka……………….....Respondent
Judgment
October 27, 2014 & October 28, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Quest......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:
......ding and assessment made under section 93 of the Income Tax Ordinance 1984 as provides under the provision of sub-section (2) of section 93 of the Income Tax Ordinance 1984..................(28)
Lawyers Involved:
Mosharaf Hossain, Adv.—For the Assessee-applicant
Saikat Basu, AAG..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....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:
......bmission of any appeal ...........(9)
The finding of the review authority with regard to the rejection of the Review shall be erroneous while the pre-conditions, as laid down in the aforementioned provision of section 121A of the Income Tax Ordinance 1984 are categorically complied ......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:
...... while the pre-conditions, as laid down in the aforementioned provision of section 121A of the Income Tax Ordinance 1984 are categorically complied by the assessee-writ petitioner...........(16)
Lawyers Involved:
Mustafa Tariq Hussain, Adv.—For the petitioner
S. Rashed Jahangir,..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....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:
......ant.
Vs.
The Commissioner of Taxes, Taxes Zone-1, Dhaka............................Respondent
Judgment
October 22, 2014 & October 23, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Quest......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:
....... Vs. The Commissioner 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:
Abdus Salam Mamun, Adv.—For the Assessee-applicant
Saikat Basu, AA..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
.... 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. ......issed. When a supplementary charge-sheet is submitted on the basis of fresh evidence Under normal circumstances, if on the basis of fresh evidence a supplementary charge-sheet is submitted, for example by adding name of accused person (s) who had not been included in the initial charge-she...... 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. ......ffer from any illegality...(17) Case Referred 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&..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....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. ......nvicting the accused-appellants (the respondents herein) under sections 409/109 of the Penal Code read with section 5(2) of the Act II of 1947 and sentencing them to suffer rigorous imprisonment for 2(two) years and to pay a fine of Taka 25,000 each, in default, to suffer rigorous imprison......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. ...... State........................................Appellant Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Result: The appeal is allowed. Lawyers Involved: Bisiwajit Deb Nath, Deputy Attorney-General instructed by Mr. B Hossain, Advo..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 ......er........................Respondents Judgment September 20, 2014 Result: The appeal be allowed. When Court obtains expert's opinion Where other evidence produced before Court are sufficient to prove the genuineness of any disputed signature or document the Court m......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 ......his purpose the suit should be sent back on 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-Recor..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ...... (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent. Judgment September 17, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest......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: ......984 (Ordinance No. XXXVI of 1984);Section 2 (34) Under section 2(34) of the Income Tax Ordinance 1984, accrued income or deemed to be accrued money is defined as income.................(14) Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-applicant Nasrin Parvin, A..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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:
......t (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent
Judgment
September 17, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Quest......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:
......es in Income Tax Reference Application No. 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,..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....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:
......Unit (LTU), Shegun Bagicha, Dhaka-1000……………………Respondent
Judgment
September 17, 2014
Result:
The questions (1) and (2) formulated for determination are answered in the affirmative and in favour of revenue departmen......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:
....... (20)
Section 2(26) (e)
If a private company, having accumulated profit, makes any payment by way of advance or loan to a share-holder, it is to be treated as dividend........... (23)
Lawyers Involved:
A. M. Aminuddin with Munshi Moniruzzaman—For the applicant
Md. Kh..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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:
...... 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-respondent and ......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 questions (1) and (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. K..
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 ...... 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 landlord........(19) In the......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 ......be evicted as the appellant needs the suit premises 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, i..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. ...... 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 title of the landlord. Even a......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. ......evicted as the appellant needs the suit premises 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, ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......e 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-respondent. ......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: ......September 17, 2014 Result: 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. Khurshed..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......sp; Services Wing Large Tax Payer Unit (LTU) Dhaka……………….....Respondent Judgment September 16, 2014 Result: The questions No.1 and 2 formulated for determination are answered in negative and in favour of the Assessee-applicant. ......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: ......) Ltd. Vs. The Commissioner 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: Mosharaf Hossain, Adv.—For the Assessee-applicant Nasrin Parvin, A..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 ......tion is very special in its character. It is founded on the supposed necessities of a Muhammadan family, arising out of their minute sub-division and inter-division of ancestral property. Before invasion of Muslim such right was not known to the people of the subcontinent. Right of pre-emp......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 .................Plaintiff-Preemptor- Respondent Judgment September 15, 2014. Result: The appeal is allowed. Muhammadan Law in Applying of Pre-Emption to A Non-Muslim, Particularly to a Hindu— Right of Pre-emption ..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. ......Deputy Commissioner Of Taxes- DCT has no authority to reopen the return of the assessee by issuing notice under section 93 while the assessee files return under section 82BB(1) without selection for audit by the National Board of Revenue.............................(11) When a return is fi......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. ......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 Petitioner. Md. Khurshedul Alam,..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury 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 Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......; 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 along with the 5% penalty and that becam......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: ......Cases Referred to- Dr. Mohammed Moniruzzaman Vs. The National Board of Revenue (Writ Petition No. 3460 of 2011); Shahella Chowdhury Vs. The National Board of Revenue, 59 DLR 213. Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-writ-petitioner. Rashed Ja..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....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. ..................Petitioner Vs. Abdul Mannan @ Khademul Islam and others…………… Respondents Judgment September 11, 2014. Result: The petition for leave to appeal is disposed of. Code of Criminal Procedure (V of 1898); Section 173(1) &......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. ......r a report had been forwarded to the Magistrate under section 173(1) of the Code……..(16) Cases Referred to- Afia Khatoon Vs. Mobasswir Ali, 3 BLT (AD) 74 =47 DLR (AD) 62. Lawyers Involved: Jamiruddin Sirker, Senior Advocate, with Md. Ruhul Amin Bhuiyan, Advocate, in..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
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