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Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Income Tax Ordinance 1984 in the case of the Assessee-applicant. This court will answer the questions in seriatim; 15. The provision of section 75(2)(d)(III) of the Income Tax Ordinance 1984 mandates the Assessee-applicant to file a statement of accounts, audited by a chartered accountant, alo...... Tax Ordinance 1984. But the said return was selected for audit by the National Board of Revenue under the provision of section 82B(3) of the Income Tax Ordinance 1984 and accordingly pursuant to the notice served under section 83(1) and 79 of the Income Tax Ordinance 1984, the authorized representa......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. ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....mdash;For the Respondent. First Appeal No.386 of 2012. Judgment Sharif Uddin Chaklader J.— This appeal at the instance of defendant-purchaser directed against judgment and decree dated 20-9-2012 passed by the learned Joint District Judge, 4th Court, Khulna decreeing Title S......as well as Talab-i-Ishhad. 5. After examination of the witnesses and exhibits learned Judge decreed the suit as aforesaid. 6. In the instant suit before we answer the legal question we notice some peculiar facts as plaintiff being an old man of 71 years, jumped over the fencing of the......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..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....3. Judgment Md. Habibul Gani J.- On an application under articles 102(2)(a)(i)(ii) of the Constitution this Rule was issued upon the respondents to show cause as to why the impugned notices dated 29-9-2013 issued under section 93 of the Income Tax Ordinance, 1984 relating to TIN 376-100-31......eturn By The Assessee Under Section 82BB(1), No Question To Reopen The Return Exercisecd By The 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 ......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..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....e Chowdhury, Director Hoque and Sons Limited obtained the rule Nisi in the following terms; “Let a Rule Nisi issued calling upon the respondents to show cause as to why the impugned Notice dated 24.6.2012 under Nathi No. 376-100-0869/Sa-52(Co.)/Ka.Oa-3(Chaattra)/ 2011-2012/374 issued unde......ted the income tax department to make any further action against such non-discloser of undisclosed income........(10) The DCT concern having been failed into an error raised an allegation in the notice under section 93 of the Income Tax Ordinance 1984 that the Assessee-writ-petitioner failed to......; 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..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... supply and tax deducted at source under 52 read with Rule 16 of I.T. ordinance, 1984. The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984); Section 52 and 83(2) Section 83(2) has mandated the DCT concern to serve a notice upon the Assessee-applicant if he feels inadequacy of eviden......e under 52 read with Rule 16 of I.T. ordinance, 1984. The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984); Section 52 and 83(2) Section 83(2) has mandated the DCT concern to serve a notice upon the Assessee-applicant if he feels inadequacy of evidence at the time of writing the ass......nd Twelve Storied Building, Segunbagicha, Dhaka, Bangladesh..……………….....Respondent Judgment September 10, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....—For the Appellants.
Md. Badroddozza, Advocate, instructed by Sufla Khatun, Advocate-on-Record—For the Respondents.
Civil Appeal No.48 of 2008.
(From the judgment and order dated 10-8-2006 passed by the High Court Division in Writ Petition No.6786 of 2005).
Judgment
...... dated 18-7-1995, the office of the Deputy Commissioner, Dhaka issued a letter as regards intention of the Government about derequisition of the land in question. The writ petitioners having had noticed in the newspapers news relating to release of the unused requisitioned/acquisitioned land fi..........(23)
The compensation has already been deposited with the office of the Deputy Commissioner, Dhaka but the respondents could not receive the compensation because of pending litigations. Therefore, the respondents cannot take the plea of nonpayment of compensation. Moreover, gazette not..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... committed in the order passed by the Taxes Appellate Tribunal and praying for correction of the same. But that being not considered in its true perspective, was rejected by the tribunal by its order dated 30.1.2011. Further the Assessee-applicant further filed another application under section......assessment year 2008-2009 wherein the Head Office expenses @ 10% was claimed in the computation sheet in accordance with the provision of section 30(g) of the Income Tax Ordinance and pursuant to the notice served under section 79 and 83(1) of the Income Tax Ordinance 1984, the authorized representa......-storied Building, Segunbagicha, Dhaka.……………….....Respondent Judgment September 7, 2014 & September 8, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questi..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....require an assessee who has filed a return under section 75, or to whom a notice has been issued under section 77, to produce or cause to be produced [such accounts, statements and documents] on such date as may be specified in the notice, such accounts, statements and documents including those rela......s court and the apex court on the provision of section 35(4) of the Ordinance, the DCT concerned is duty bound to observation the same...... (20) Section 83 The DCT concerned upon serving a notice under section 79 of the Income Tax Ordinance 1984, directing the assessee to submit all paper......nt Vs. The Commissioner of Taxes, Taxes Zone-5, Segun bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....nance) by issuing notices vide Nathi Nos. 447-102-7320 (Annexure-B to the writ petition) and the letter vide স্বারক নং-রাজ/বৈত-১৩/সি-২/২০১২-১৩/৫২ dated 14.8.2013 by respondent No. 3, so far it relates to the assessment year 2011-2012 only, should...... in various cases regarding the non-applicability of section 93 of the Income Tax Ordinance 1984 against the deemed finalization of tax liability under the Self Assessment Scheme, issued the impugned notice under section 93 of the Income Tax Ordinance 1984 against the Assessee-writ-petitioner expres......of provision of section 93 against the deemed finalization of tax liability shall be applicable to this case.........(6) The Assessee-writ-petitioner Dr. Poly Dam submitted her income tax return for the assessment year 2011-2012 under the Self Assessment Scheme, as provided in section 82BB of t..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....go Investigated the matter and submitted report mentioning that there is homestead of plaintiffs but the matter was still under consideration before defendant No. 3. Defendant No. 3 by memo dated 15-12-1993 directed defendant No.1 to take step in the matter. On 28-4-1995 defendant No.1 cam......f the situation that no development work has been done in the acquired land and after acquiring the land in 1920, defendant goes as to show that plaintiffs are in possession to the very knowledge and notice of defendants. It is stated in written statement that that plaintiffs digged ponds, made home......din Chaklader J
Ashish Ranjan Das J
Chowdhury Mia and others ...............Plaintiff-Respondent-Petitioners
Vs.
Superintendent, Primary Teacher Institution and others.....Proforma-Defendant-Appellant-
Opposite Parties.
Judgment
September 4, 2014.
Result:..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....f it is satisfied that there was sufficient cause for non-submission of the appeal within the statutory period........ (12) Section 52 The section 52 of the Income Tax Ordinance 1984 has mandated a company to deduct Advance Income Tax (AIT) from the bill to be paid to its sub-contractor......... of Tk. 17,32,951.00 and also submitted its audited account certified by the Chartered Accountant along with all the necessary papers and documents, supporting the audited account and pursuant to the notice served under section 79 and 83(1) of the Income Tax Ordinance 1984, the authorized representa......ing-2(2nd Floor), Agrabad, Chittagong-4100………………..........................Respondent Judgment September 3, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questi..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
...., under the provision of section 83BB(3) of the Income Tax Ordinance 1984, has already been decided in the said case and this bench in the judgment has categorically opined that the DCT concern is mandated by the provision of section 83BB(3) of the Income Tax Ordinance 1984 to hold the audit and the......nt year 2009-2010, the same was treated as deemed finalization of the tax liability of the Assessee-applicant for the assessment year 2009-2010. But surprisingly the Assessee-applicant has received a notice from the DCT concern under section 83(1) and 79 of the Income Tax Ordinance 1984 directing to......Dhaka…………………………………Respondent Judgment September 1, 2014 Result: The question no.(3) formulated for determination is answered in the negative and in favour of assessee. The qu..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....ner, a Rule was issued calling upon the opposite-parties to show cause as to why the impugned proceedings of Special Case No. 13 of 2002 arising out of Chandanaish Police Station Case No. 7 dated 10-3-1998 corresponding to GR No.36 of 1998 under sections 409/109 of the Penal Code, now pend......ess as agents of the Government and so the case would be triable by the Special Court set up under section 2 of the West Bengal Criminal Law Amendment (Special Courts) Act, 1949." 27. It is noticeable from the present case that the accused-petitioner was not appointed as contractor fo......om Any Department Of The Government is also an Entrustment with Property— Criminal breach of trust by agent— any contractor is appointed by any department of the Government for construction of any building, the contractor is termed as an agent of the concerned department o..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited 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: ......on showing a total income of Tk. 90,13,000.00 whereupon the return for the assessment year 2006-2007 and 2007-2008 was selected for audit by National Board of Revenue and the DCT concern upon serving notice under the provision of section 83(1) and 79 of the Income Tax Ordinance 1984 treated those re......see-Applicant Vs. The Commissioner of Taxes, Dhaka.…………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The I..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....is wife for verification of some papers and documents submitted by them to the Taxes Department pursuant to which the Assessee-applicant went the office of the Central Intelligence Cell (CIC) on that date where the said officer Mr. Sarwar Hossain Chowdhury directed the Assessee-applicant and his wif......f the Income Tax Ordinance 1984 which empowered the DCT concern to make an exparte assessment order............. (20) The sign of applying the provision of section 84 is the service of notice under section 79 or 83(1) of the Income Tax Ordinance 1984 unless such provision is comp......e Commissioner of Taxes, Taxes Zone-02……………………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
.... Md Khurshid Alam Khan, instructed by Zahirul Islam Advocate-on-Record—For the Respondent. Criminal Petition for leave to Appeal Nos.119 of 2014. (From the judgment and order dated 5th of April, 2011 passed by the High Court Division in Criminal Miscellaneous Case No.20704 o......as one of no legal evidence. He pointed out that the High Court Division rightly came to the finding that the provisions of sections 87 and 88 of the Code of Criminal Procedure were duly complied and notice of the trial was published in daily newspapers and, therefore, the High Court Division did no......structed by Sufia Khatun, Advocate-on-Record—For the Petitioner. Md Khurshid Alam Khan, instructed by Zahirul Islam Advocate-on-Record—For the Respondent. Criminal Petition for leave to Appeal Nos.119 of 2014. (From the judgment and order dated 5th of April, 2011 pass..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....Ministry of Finance, is not authorized to issue any circular removing any difficulty in interpretation of the provision of section 52 or any other provision of the Income Tax Ordinance 1984 after the date 13.06.1988 by way of any Statutory Regulatory Order (SRO) not to speak of by the National Board......an, National Board of Revenue, praying for either adjustment of those amount with the future gas bill or to refund the same. That prayer being not responded, the Assessee-writ petitioner upon serving notice demanding justice upon the respondents, preferred the instant writ petition and obtained the ...... the Bank in turn pays the billed amount to the gas company. It appears from the highlighted portion that the provision of rule 16 of the Income Tax Rule 1984 designated the ‘person responsible for making any payment to any other person on account of supply of goods’ a “deducting a..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....ability or the physical condition of handicraft. The petitioner applied for the post of Headmaster in the District of Satkhira while there is no information by either of the parties to number of candidates with any physical handicraft disability or whether the respondents have already sufficient num......ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ......িবন্ধী নিবন্ধন ও পরিচয় পত্র” as well as the Annexur e-H a Medical Certificate describing that the petitioner has been suffering from a disability for “ডান হাতের চারটি আঙ্গুল স্বাভাবিক ..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
.... Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Appellants.
Ex-parte—Respondent.
Civil Appeal No. 252 of 2003.
(From the judgment and order dated 4-1-2000 passed by the High Court Division in Writ Petition No.287 of 1995.
Judgment
......material statements made in the writ-petition.
5. The learned Judges of the High Court Division after hearing the parties by the judgment and order dated 4-1-2000 made the Rule absolute and notices from the Letter of Credit that it was opened by the respondent to import 3500 metric tons Du...... 1991 crops" from china at US $ 210 C & F value per metric ton. On arrival of the goods at the port the respondent submitted Bill of Entry and other import documents to the Customs Authority for assessment of duty at 15% ad velorem and for release part of the imported goods i.e. 964 metric ..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssessee. Questions formulated for determination: Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/28(3)/35(2) read with FID Circular No. 8 dated 3.8.2002 and section 35(3) was justified, in upholding the addition of unrealized doubtful int......lar income tax payee, holding TIN. 142-200-6589/Audit wing-Dhaka, which submitted its income tax return for the assessment year 2009-2010, showing an income of Tk. 16,20,93,587.00 and pursuant to the notice, served under section 79 and 83(1) of the Income Tax Ordinance 1984 the authorized representa......nbagicha, Dhaka, Bangladesh…………….....Respondent Judgment July 21, 2014 Result: The Income Tax Reference Application is allowed.The question formulated for determination is answered in the negative and in favour of assessee. Questi..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
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