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Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....quo; The Tribunal without considering the legal aspects of the case unlawfully deleted the Buying Agent’s Commission under section 53H of the Ordinance. 5. In the backdrop of the aforesaid facts and circumstances, the department-applicant filed the reference application raising the follow......o. 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 (hereinafter stated as the reference application). Therefore, the reference applicat...... 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
....
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(i) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining estimation of sales discarding ......ng…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(i) In the circu......9)
Section 83(2)
The provision of section 83(2) mandated the Deputy Commissioner of Taxes to serve a further notice upon an assessee directing to submit particular evidence as to any point which the Deputy Commissioner of Taxes feels not adequately evidenced...
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....
The questions formulated for determination are answered in the negative and in favour 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 or......;……….....Respondent
Judgment
October 27, 2014 & October 28, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
I. In the circumstance......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:
..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....o. 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 single judgment.
2. Challenging ......t
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner
Vs.
1. The Commissioner of Taxes, Taxes Zone-03,......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:
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Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....014
Result:
The questions 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 Notificat......ka............................Respondent
Judgment
October 22, 2014 & October 23, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
A. Whether on the fact......uty Commissioner of Taxes is not satisfied with the return, he shall serve a notice under sub-section (1), requiring the assessee to appear either in person of through a representative or produce the evidence that the return is correct and complete. After hearing the person or his representative and..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....ve to appeal is directed against the judgment and order dated 25-10-2011 passed by a Division Bench of the High Court Division in Writ Petition No. 8886 of 2010 discharging the Rule. 2. The facts of the case, in brief, are that the petitioner, Chowdhury Mohidul Haque, is one of the Senior ...... (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Chowdhury Mohidul Haque................Petitioner Vs. Anti-Corruption Commission and others.............Respondents Judgment October 21, 2014. Result: The petiti......;mission and others.............Respondents Judgment October 21, 2014. Result: The petition is dismissed. 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-s..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
.... deserves to be allowed. 11. Considering the submissions of the learned Advocate for the accused-respondents that the accused-respondents are all very old and sick and also considering the other facts and circumstances we, however, are inclined to reduce the sentence of the accused-respondents ......ion (Criminal) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. lmman Ali J State........................................Appellant Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Result: The appeal is al......tness. The accused persons were examined under section 342 of the Code of Criminal Procedure. The case of the accused persons was a plea of innocence. 3. The trial Court, on consideration of the evidence adduced by the prosecution found all the three accused persons guilty of the charges framed..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....n order to prove his case. The contesting defendants examined only one witness the defendant No.1 himself. The trial Court, on consideration of the evidence adduced by both the parties and other facts and circumstances decreed the suit. The trial Court, after comparing the purported signat......ed in: 20 BLC (AD) (2015) 27 ......m Mohammad and another........................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 ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: (I) In the circumstances and on the facts whether the Taxes Appellate Tribunal Division Bench-01, Dhaka was justified maintaining disall......se 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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(1) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining the authority of making assessm......ellip;…………….....Respondent
Judgment
September 17, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
(1) In the circumstanc......e 1984 by the assessing officer, although has been decided in many earlier cases in this court, but in the instant case the Assessee-applicant since claimed exorbitant expenses and did not submit any evidence to prove the said expenses by true and proper documents, the invocation of power under sect..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....ated for determination are answered in the affirmative and in favour of revenue department.
No answer to question (3).
Questions formulated for determination:
(1) Whether, in the facts and circumstances of the case, the Tribunal was justified in determining the short time loan t......e Tax-payers 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 reve......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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
.... Ordinance and that the CTA was also justified in upholding the said decision. However, the Tribunal gave some relief to other questions raised in the appeal.
8. In the backdrop of the aforesaid facts and circumstances, this income tax reference application has been filed raising the following ......issioner 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-respond......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)
....t and decree dated 7-2-2007 passed by the learned Joint District Judge, Arbitration Court, Dhaka, in Title Suit No.123 of 2006 decreeing the suit on contest without any order as to costs. 2. The facts for the purpose of disposal of this appeal, in a nutshell, are: The appellant as the plai.......................Respondent 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 ......er by a tenant under section 18(5) or by the Controller under section 19(6) or withdraws any rent deposited under section 19, the fact of such acceptance or withdrawal shall not be used in any way as evidence that he has admitted as correct any of the particulars set forth in the postal money order ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....t and decree dated 7-2-2007 passed by the learned Joint District Judge, Arbitration Court, Dhaka, in Title Suit No.123 of 2006 decreeing the suit on contest without any order as to costs. 2. The facts for the purpose of disposal of this appeal, in a nutshell, are: The appellant as the plai......tember 17, 2014. Result: 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 ti......ntinue as tenancy by holding over and the tenant is liable to be evicted only on above mentioned grounds……… (19) Bona fide requirement is based on proper appreciation of the evidence, both oral and documentary………….. (18) A tenant's conti..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Ordinance and that the CTA was also justified in upholding the said decision. However, the Tribunal gave some relief to other questions raised in the appeal. 8. In the backdrop of the aforesaid facts and circumstances, this income tax reference application has been filed raising the following ......es, Large 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-responde......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....1 and 2 formulated for determination are answered in negative and in favour of the Assessee-applicant. Questions formulated for determination: 1. In the above circumstances and on the facts whether the Taxes Appellate Tribunal Division Bench-3, Dhaka, was justified maintaining the di......his Case is also Reported in: ......uty Commissioner of Taxes is not satisfied with the return, he shall serve a notice under sub-section (1), requiring the assessee to appear either in person of through a representative or produce the evidence that the return is correct and complete. After hearing the person or his representative and..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....nst defendant-appellant. 2. In this appeal question calls for decision as to whether Muhammadan Law is applicable against non Muslim particularly against Hindu. To answer this legal question the facts of the case are not so important but short glimpse is required. 3. Mostafa Unuch, plainti...... (2015) 302 ......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 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....hould 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 this court seems fit and proper. 2. The short facts for disposal 5 of the Rule are that the petitioner's an assessee of Circle-2 (companies) u......nt: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment September 15, 2014 Result: The......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. ..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....31 of 2009 before the High Court Division which is pending for hearing and the honorable court stayed the realization of demanded tax for the said year. 6. In both the writ petitions the similar facts asserted that thereafter the Deputy Commissioner of Taxes, Companies Circle-52, Taxes Zone-3, ......e, 1984 (Ordinance No. XXXVI of 1984); 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 alo......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: ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....ppeal is directed against the judgment and order dated 18-8-2004 passed by a Division Bench of the High Court Division in Criminal Miscellaneous Case No.9556 of 2004 discharging the Rule. 2. The facts relevant for disposal of the case are that on 20-2-2001 the petitioner as informant lodged a F......sent: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Abul Bashar Chowkidar.......................................Petitioner Vs. Abdul Mannan @ Khademul Islam and others…………… Respondents Judgment September 11, 2014......ead 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 is submitted, for example by adding names of accused person(s)..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
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