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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: ......ondent in both the applications. Income Tax Reference Application No. 496 of 2004 Income Tax Reference Application No. 539 of 2004 Zinat Ara J. - More or less an identical question of law has been raised in Income Tax Reference Applications No. 496 of 2004 and 539 of 2004 (hereinafte..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:
......
(i) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining estimation of sales discarding trading version of the company as audited in accordance with law and ignoring statement of audited accounts under section 75(2)(d) (iii) of the Income Tax Ordina..
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:
......rection upon the Deputy Commissioner of Taxes “to re-examine the issue for bank deposit and non-showing of bank liability after giving a chance of hearing to the assessee and take action as per law instead of allowing the appeal.
II. In the circumstances and on the facts whether the Taxes..
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:
...... Respondents
Writ Petition No. 3469 of 2010
With
Writ Petition No. 3470 of 2010.
Judgment
A.F.M. Abdur Rahman J. These two writ petitions having involved similar question of law based upon identical sets of facts have been heard analogously and now disposed off by this sing..
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:
......18,22,380.00 in the assessment year 2007-2008 and claimed by the applicant.
C. Whether on the facts and in the circumstances the Taxes Appellate Tribunal, Division Bench-1, Dhaka is justified in law in not allowing 21/2 % depreciation allowance on the Bangabandhu Setu and also not allowing..
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. ......ision. 8. Mr. Moudud Ahmed, learned Senior Advocate appearing on behalf of the petitioner submitted that there is no provision either in the Code of Criminal Procedure or in the relevant special law for reinvestigation of any case after submission of a charge-sheet. There is also no provision f..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. ......on. This Division granted leave for considering the submissions of the learned Additional Attorney-General appearing for the State-leave petitioner to the effect that the High Court Division erred in law in allowing the appeal for not producing any blue books which are not supposed to be in possessi..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 ......ations filed to Titas Gas Company and House Building Finance Corporation Office collected by the plaintiff-respondent being inadmissible papers, the learned Assistant Judge committed an error of law in comparing the disputed signatures of the defendant No.1 in the impugned bainapatra-the e..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: ...... In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining estimation of sales discarding trading version of the Company as audited in accordance with law and ignoring statement of audited under section 75(2)(d)(iii) of the Ordinance. The Income ..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:
...... of expenses to additional to staff, provision for gratuity, Business promotion, corporate liability and software maintenance discarding trading version of the applicant as audited in accordance with law.
(4) In the circumstances and on the facts whether the taxes appellate tribunal was justifi..
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:
......0-2001 before the Appellate Additional Commissioner of Taxes, Appellate Range-2, Taxes Appellate Zone-2, Dhaka (shortly, the AACT) on the ground that the order of assessment made by the DCT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1, 45, 70,606/-..
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:
......0-2001 before the Appellate Additional Commissioner of Taxes, Appellate Range-2, Taxes Appellate Zone-2, Dhaka (shortly, the AACT) on the ground that the order of assessment made by the DCT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1,45,70,606/- w..
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 ......fendant at his address on 22-10-2001. For not vacating. the suit premises the defendant has become liable to pay Taka 1, 27,60,000 as compensation till that date. The plaintiff again through his lawyer on 28-7-2004 sent another notice by the guaranteed express post in which he claimed Taka 18, ..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. ......efendant at his address on 22-10-2001. For not vacating. the suit premises the defendant has become liable to pay Taka 1,27,60,000 as compensation till that date. The plaintiff again through his lawyer on 28-7-2004 sent another notice by the guaranteed express post in which he claimed Taka 18, ..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: ......0-2001 before the Appellate Additional Commissioner of Taxes, Appellate Range-2, Taxes Appellate Zone-2, Dhaka (shortly, the AACT) on the ground that the order of assessment made by the DCT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1,45,70,606/- w..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: ......r Rahman, J.— These 2 (two) Income Tax Reference Applications preferred by the Assessee-applicant, Fidelity Assets and Securities Company Limited (FAS), having involved the similar questions of law based upon similar set of facts are heard analogously and now disposed off by this single judgme..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 ...... Result: The appeal is allowed. Muhammadan Law in Applying of Pre-Emption to A Non-Muslim, Particularly to a Hindu— Right of Pre-emption Muhammadans can claim benefit of the law of pre-emption under Muhammadan Law but the Hindu purchaser cannot claim the benefit of tha..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. ......sioner of Taxes, Circle-2 (Companies) Taxes Zone-1, Chittagong. (Respondent No.1), violating the provision of section 82BB (3) of the Ordinance should not be declared to have been issued without lawful authority and is of no legal effect and/or pass such other or further order or orders as to t..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: ......ear 2006-2007. A bank loan is not an income chargeable to tax this has been decided in the case of Shahella Chowdhury Vs. The National Board of Revenue reported in 59 DLR 213 In the aforesaid view of law, reopening of the case of the petitioner for the assessment year 1999-2000 under section 93 for ..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. ......be posed is whether or not there would be any prejudice if instead of calling it re-investigation", the second investigation was termed "further investigation", which is allowed by the law. Under normal circumstances, if on the basis of fresh evidence a supplementary charge-sheet..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
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