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....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;formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
A. Whether on the facts and in the circumstances and in view of the S.R.O. No. 169-Ain/2001 issued under the Notification dated 28th June, 2001 the app..
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. ......y charge-sheet does not suffer from any illegality. The High Court Division has treated the subsequent investigation as a further investigation and the report as a supplementary charge-sheet. In view of our discussion, above, we do not, find any illegality or infirmity in the impugned judgment ..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
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 ......No.1 put his signature in his deposition sheet and in other admitted documents in English but in spite of that he resorted to falsehood by contending that he could not read or write in English with a view to disown his signature in english in the alleged bainapatra and that these were strong circums..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....st sign of witness as a further moods toward the same Bangladesh Bank feels that appropriate provisioning against such accounts unless …. 16. The DCT concern in the assessment order erroneously dealt with the matter in the following manner; করদাতার দাখি......us declared, issued or paid by any company registered in Bangladesh under কোম্পানী আইন ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন)to its shareholders with a view to increase its paid up share capital shall not be included as income of that share holder.&nbs..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ulting in revenue loss to the Government.
19. The legal error committed in the previous assessment was neither raised nor decided by any authority and, as such, the previous assessment order was erroneous and prejudicial to the interest of revenue.
20. Under section 120 read with section 2......ell as the order under section 120 of the Ordinance is unlawful.
24. Mr. Aminuddin also admits the above factual and legal proposition.
No other submissions were made before us.
25. In view of the above, we are of the opinion that in the facts and circumstances of the case, the Tribun..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ulting in revenue loss to the Government.
19. The legal error committed in the previous assessment was neither raised nor decided by any authority and, as such, the previous assessment order was erroneous and prejudicial to the interest of revenue.
20. Under section 120 read with section 2......as well as the order under section 120 of the Ordinance is unlawful.
24. Aminuddin also admits the above factual and legal proposition.
No other submissions were made before us.
25. In view of the above, we are of the opinion that in the facts and circumstances of the case, the Tribun..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....ivil Appeal No.212 of 2010. 8. Mr. Rafique-ul-Huq, learned Senior Advocate (Mr. Mohammad Salahuddin, Advocate with him) appearing on behalf of the appellant, submits that the High Court Division erroneously came to the finding that as the plaintiff-respondent had withdrawn the deposited re......he general provisions of the Transfer of Property Act and it is further stated the landlord has been given this authority on the basis of section 20 of the Premises Rent Control Act, 1991 and in view of the above, the judgment and decree passed by the High Court Division is illegal, mala fide a..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....ivil Appeal No.212 of 2010. 8. Mr. Rafique-ul-Huq, learned Senior Advocate (Mr. Mohammad Salahuddin, Advocate with him) appearing on behalf of the appellant, submits that the High Court Division erroneously came to the finding that as the plaintiff-respondent had withdrawn the deposited re......he general provisions of the Transfer of Property Act and it is further stated the landlord has been given this authority on the basis of section 20 of the Premises Rent Control Act, 1991 and in view of the above, the judgment and decree passed by the High Court Division is illegal, mala fide a..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ulting in revenue loss to the Government. 19. The legal error committed in the previous assessment was neither raised nor decided by any authority and, as such, the previous assessment order was erroneous and prejudicial to the interest of revenue. 20. Under section 120 read with section 2......ell as the order under section 120 of the Ordinance is unlawful. 24. Mr. Aminuddin also admits the above factual and legal proposition. No other submissions were made before us. 25. In view of the above, we are of the opinion that in the facts and circumstances of the case, the Tribun..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....hile considering the question of applicability of section 32(7) of the Income Tax Ordinance 1984 in the case of the Assessee-applicant, differed in opinion and the learned Member Mr. Mir Mustaque Ali erroneously decided that the Assessee-applicant is not entitled to the tax exemption on its income a......ing his dissatisfaction and pinpointing the defects in the return of the assessee.………(15), (16), (17), (18), (19), (20) & (21) Section 29(XXVII) Within the purview of the provisions of section 29(XXVII) of the Income Tax Ordinance 1984, an assessee is entitle..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 ......, even by villages which are purely Hindu. I have already in Zamir Husain Vs. Davlat Ram (1), (ILR 5 All. 110) and in the recent case of Sheoratan Kuar Vs. Mahipal Kuar (2), (ante P 253) explained my views as to the manner in which this customs has been adopted by Hindu Community. ******** ..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. ......hat only for the purpose of Audit Deputy Commissioner taxes can reopen the same at the behest of the National Board of Revenue. 11. Fully agreeing with the above decision we are also of the view that the DCT has no authority to reopen the return of the assessee by issuing notice under sect..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 of the Income Tax Ordinance 1984 that the Assessee-writ-petitioner failed to disclose the bank loan amount of Tk. 2,85,59,317.00 which not been chargeable to tax does not come under the purview of section 93 of the Income Tax Ordinance 1984 as the same has been decided in so many cases of..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. ......of re-investigation, especially when we note that the subsequent charge-sheet dated 28-2-2004 bears a new and independent number. Clearly it is not a supplementary charge-sheet. 15. In view of the above discussion, we are of the opinion that the High Court Division was correct in..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ior motive. Moreover the DCT concern did not specifically directed the assessee applicant to file such document, if he at all misplaced the said document. But the appellate authority mechanically and erroneously considered the matter for which the question No. 1 is required to be answered in negativ...... and therefore the same became the final discharge under the provision of section 82C (1) of the Income Tax Ordinance 1984 and this being not considered by the DCT concern is not justifiable in view of this court.……(20) Lawyers Involved: Sarder Jinnat Ali, Advocate ..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....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.
...... the disputed land vested in the Government free from all encumbrances. In such a situation, the Government can only lease out the acquired land to the original owners at present market price in view of the case referred to above.
21. Learned Deputy Attorney-General has cited the case of A..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... by the chartered accountant firm. This court decided in favour of the assesee, since, the tribunal , although came to a correct decision for deletion of the disallowances made by the DCT concern and erroneously affirmed by the first appellate authority, but further committed error in not directing ......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: ..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
.... 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.
...... are time consuming. All these admitted facts established that plaintiffs, possession is hostile, notorious, actual, visible and exclusive.
12. Learned Judge of the appellate court took the view that unauthorized occupant cannot get any protection ;of law. Unauthorized occupant is a person..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....sessment year 2000-2001 no question of application of section 52 of the Income Tax Ordinance 1984 arises at all in the instant case. This has not been considered by the Taxes Appellate Tribunal which erroneously found that section 52 of the Income Tax Ordinance 1984 is applicable in the case of the ......red appeal also. 5. It has been further stated that the Assessee-applicant since made a sub-contract with other garment industry for doing the job of making garments, the same comes under the purview of section 52 of the Income Tax Ordinance 1984 and since the Assessee-applicant did not deduct ..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... 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 ......e proposal of the Executive Engineer, the Superintend Engineer issued work order infavour of M/s Yunus Brothers at the instance of the then Minister. It is alleged in the FIR that the Minister with a view to gaining pecuniary benefit for his own and his relative Nurul Anowar, Chairman of Harala unio..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
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