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The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ation No. 496 of 2004 Income Tax Reference Application No. 539 of 2004 (Applications under section 160(1) of the Income Tax Ordinance, 1984) Judgment Zinat Ara J.- More or less an identical question of law has been raised in Income Tax Reference Applications No.496 of 2004 and 53......Dhaka………………...................Respondent (Income Tax Reference Application No. 539 of 2004) Judgment November 10, 2014. Result: The question formulated to determination answered in the negative in favour of the department-applicant ......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..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....Ali—For the respondent 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 5......Limited, House No. 8, Road No. 3, Section-7, Mirpur Commercial Area, Mirpur, Dhaka………………Respondent Judgment November 10, 2014 Result: The question formulated to determination answered in the negative in favour of the department-applicant ......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..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....arly under the TIN. 269-200-0800/Co.-10 preferred the instant Income Tax Reference Application, under section 160(1) of the Income Tax Ordinance 1984, with the formulated question of law, similar and identical in both the Income Tax Reference Applications, but later reformulated the questions of law......Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-1, Chittagong…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
......
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 ..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....ee applicant Salimullah, have been heard analogously, since two of it namely, Income Tax Reference Application No. 195 of 2014 and Income Tax Reference Application No. 196 of 2014 involve similar and identical question of law and the other two Income Tax Reference Application No. 197 of 2014 and Inc...... Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka……………….....Respondent
Judgment
October 27, 2014 & October 28, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of asses......
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..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....
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 single judgment.
......dash;for the 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 ......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 ..
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:
......Assessee-Applicant.
Vs.
The Commissioner of Taxes, Taxes Zone-1, Dhaka............................Respondent
Judgment
October 22, 2014 & October 23, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of asses......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..
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. ...... 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 be no questioning the legality of the supplementary charge-sheet………...(11) ......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 ..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. ......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. ...... 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 ..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 ......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 ......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..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: ......Tax payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent. Judgment September 17, 2014 Result: The questions formulated for determination are answered in the negative and in favour of asses...... 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..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:
...... Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka……………….....Respondent
Judgment
September 17, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of asses......
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..
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:
......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 are answered in the affirmative and in ......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..
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:
......
The Commissioner 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 depa...... 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 ..
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 ......awn the deposited rent from the House Rent Controller so in the eye of law the previous tenancy had been continuing with the terms and conditions of the earlier agreement. 14. The only question to be resolved is whether by the withdrawal of deposited rent from the House Rent Controlle......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..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. ......awn the deposited rent from the House Rent Controller so in the eye of law the previous tenancy had been continuing with the terms and conditions of the earlier agreement. 14. The only question to be resolved is whether by the withdrawal of deposited rent from the House Rent Controlle......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..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: ......ssioner of Taxes, 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 depar...... 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 ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....hly dissatisfied by the said order by the Taxes Appellate Tribunal the Assessee-applicant preferred the instant two Income Tax Reference Applications and formulated the following two questions in the identical term in both the Income Tax Reference applications, seeking opinion from this court; ...... Large Tax payers 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......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..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 ......012 passed by the learned Joint District Judge, 4th Court, Khulna decreeing Title Suit No.47 of 2007 allowing pre-emption under Muhammadan Law against defendant-appellant. 2. In this appeal question calls for decision as to whether Muhammadan Law is applicable against non Muslim particular......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..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. ......at the assessee petitioner has filed returns for the assessment year 2008-2009, 2009-2010 and 2010-2011 under Universal Self Assessment within time under section 82BB(1) of the Ordinance. 8. The question before us is whether the DCT can reopen a case by issuing notice under section 93 of the or......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..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ion No. 13004 of 2012 With Writ Petition No. 13005 of 2012. Judgment A.F.M. Abdur Rahman J.— These two Writ Petitions have been taken together for hearing as the similar and identical question of law is involved in these rules and now disposed off by this single judgment. ......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 became compliance of the S.R.O. No. 98 of 2007 no question can be raised against the source of such undisclosed income by the DCT concern since the pr......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, ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
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