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Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....sp; Result: The instant civil petition for leave to appeal is dismissed. Suit Allotting Saham—The documents, which were admittedly produced before the lower appellate Court, have not been considered by the High Court Div......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ...... Advocate-on-Record—For the Petitioner. Md. Taufique Hossain, Advocate-on-Record—For Respondents. Civil Petition for Leave to Appeal No. 455 of 2013. (From the judgment and order dated 10-3-2010 passed by the High Court Division in Civil Revision No.2821 of 1997). Jud......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
...............Defendant-Appellant-Petitioners Vs. Mustafizur Rahman and others........Plaintiff-Respondent-Opposite Parties Judgment November 16, 2014. Result: The Rule is made absolute. Boundary Specification— The description of the land must be specif......dgment and decree this revisional application is preferred from the side of the defen-dant-appellant-petitioners under section 115(1) of the Code of Civil Procedure and obtained the Rule with an interim order of stay. 6. Mr. Moin Uddin, the learned Advocate appeared on behalf of the p...... found that the land described in the schedule of the plaint suffers from any vagueness or unspecification the plaintiff must suffer.....(15) Credible Evidence— The plaintiffs in order to succeed must establish their own case by credible evidence and weakness of the defendants i......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....Azad, J: I agree.
Ed.
This Case is also Reported in:
......se three 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:
......ne before the first appellate authority, the Commissioner of Taxes (Appeal) and subsequently to the Taxes Appellate Tribunal and being aggrieved with and highly dissatisfied by the judgment and order passed by the Taxes Appellate Tribunal in respect of the tax liability for the assessment year......se three 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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
.... of 2004)
The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha Dhaka…………….Applicant
Vs.
M/S Ornate Knit Garments Industries Limited, House No. 8, Road No. 3, Section-7, Mirpur Commercial Area, Mirpur, Dhaka……………&h......reme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
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......4 (hereinafter referred to as the Ordinance) have been heard together and are being disposed of by this common judgment.
2. Income Tax Reference Application No. 496 of 2004 has arisen out of the order dated 25.02.2004 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal......reme Court of Bangladesh 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:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....estigation agencies is allowed to continue obviously, there will be two separate police reports, then there may be chance of conflicting reports and there may be also chance of recording of contradicting statements of the witnesses examined by the two investigation agencies during the investiga......pt action on receiving the information of the abductions to find out and recover the abducted persons alive. 4. At the time of issuing the Rule, the High Court Division gave as many 5(five) interim directives; of these directives, we are concerned with directive No. 2 only which reads as f......e report and that must be by one investigation agency at a time and not by two investigation agencies......(10) Inquiry and Investigation— To investigate into a cognizable offence, no order of a Magistrate is necessary. Investigation is totally a different concept from that of i......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....issioner of Taxes, Taxes Zone-1, Segun Bagicha Dhaka……………………Applicant Vs. M/S Ornate Knit Garments Industries Limited, House No. 8, Road No. 3, Section-7, Mirpur Commercial Area, Mirpur, Dhaka……………&h......upreme Court of Bangladesh 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: ......4 (hereinafter referred to as the Ordinance) have been heard together and are being disposed of by this common judgment. 2. Income Tax Reference Application No. 496 of 2004 has arisen out of the order dated 25.02.2004 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal......upreme Court of Bangladesh 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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....issioner of Taxes, Taxes Zone-1, Segun Bagicha Dhaka……………………Applicant Vs. M/S Ornate Knit Garments Industries Limited, House No. 8, Road No. 3, Section-7, Mirpur Commercial Area, Mirpur, Dhaka……………&h...... 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: ......4 (hereinafter referred to as the Ordinance) have been heard together and are being disposed of by this common judgment. 2. Income Tax Reference Application No. 496 of 2004 has arisen out of the order dated 25.02.2004 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal...... 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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....e Azad J: I agree.
Ed.
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......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:
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The connected rule being No. 142(ref:)/ 2007 and Rule No. 162(ref:)/2012 are disposed off accordingly.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 35(4)
In order to invoke the power, available under the provision of section 35(4) of the Income Tax Ordinanc......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.
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Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....Haque Azad, J: I agree.
Ed.
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......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.
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......ur of assessee.
Questions formulated for determination:
I. In the circumstances and on the facts whether the Taxes Appellate Tribunal, Division Bench-05, Dhaka, was justified by passing an order for set aside with a direction upon the Deputy Commissioner of Taxes “to re-examine the ......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.
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Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....Haque Azad, J: I agree.
Ed.
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......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.
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......
If the tax is paid as per the declaration of income of the assessee based on the assessment made under Section 74 of the Income Tax Ordinance 1984 and no appeal is preferred against the order of assessment of the DCT passed under the provision of section 83(2) of the Income Tax O......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.
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Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....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:
......the appellate Order mechanically affirming arbitrary assessment calculating income tax at the rate of 40% and lump depreciation at Tk. 5, 89, 73,272.00 without considering propriety of the assessment order made by the DCT.
D. Whether on the facts and in the circumstances the applicant is entitl......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.
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Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....n 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-sheet, there would...... 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. ......y Mahmuda Begum Advocate-on-Record—For Respondent Nos. 1-5. None Represented—Respondent Nos. 6-8. Civil Petition for Leave to Appeal No.1489 of 2012. (From the judgment and order dated the 25th of October, 2011 passed by the High Court Division in Writ Petition No.8806 of ...... 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. ..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....ned Divisional Special Judge, Rajshahi Division, Rajshahi in Special Case No.10 of 1994, Dinajpur convicting 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 ......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. ......n-Record—For the Appellant. SM Shahajahan, Advocate instructed by Md. Nawab Ali, Advocate-on-Record—For the Respondent. Criminal Appeal No.10 of 2006. From the judgment and order dated 19-3-2002 passed by the High Court Division in Criminal Appeal No. 1601 of 1988) Ju......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)
....ision (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Shawkat Hossain (Md.) and another..................Appellants Vs. Golam Mohammad and another........................Respondents Judgment September 20, 2014 Result......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 ......han, Senior Advocated instructed by B Hossain, Advocate-on-Record—For Respondent No.1. None Represented—Respondent No.2. Civil Appeal No. 380 of 2003. From the judgment and order dated 7-8-2002 passed by the High Court Division in Civil Revision No.808 of 1998.) Judgm......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)
....Haque Azad, J: I agree. Ed. This Case is also Reported in: ......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: ......red these two instant Income Tax Reference Applications under the provision of section 160(1) of the Income Tax Ordinance 1984, seeking opinion from this court as to the legality and propriety of the order passed by the Taxes Appellate Tribunal for both the assessment years; (I) In the circumst......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......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:
......ssessee.
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 Commissioner of Taxes against the income tax return of the assessee applican......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.
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
.... also Reported in:
......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.
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......nal Commissioner of Taxes or any person appointed to hold current charge of the Inspecting Joint Commissioner of Taxes may call for and examine the record of Deputy Commissioner of Taxes and pass any order revising the order passed by the Deputy Commissioner of Taxes in so far as it is prejudicial t......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.
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ported 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:
......is income tax reference application under 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), Dhak......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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....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, instructed by Md. Nawab Ali, Advocate-on-Record—For the Appe......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 ......on-Record—For the Appellant. Golam Ahmed, Advocate, instructed by Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Appeal No. 212 of 2010. (From the judgment and order dated 29th July, 2009 passed by the High Court Division in First Appeal No. 63 of 2007 with Fi......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)
.... 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, instructed by Md.Nawab Ali, Advocate-on-Record—For the Appel......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. ......on-Record—For the Appellant. Golam Ahmed, Advocate, instructed by Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Appeal No. 212 of 2010. (From the judgment and order dated 29th July, 2009 passed by the High Court Division B First Appeal No.63 of 2007 with Firs......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
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