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State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....General of Rapid Action Battalion (RAB) and the Chief of the Criminal Investigation Department (CID) to show cause as to why they shall not be directed to bring the perpetrators and their abettors to justice of the abductions and murders of Nazrul Islam, panel Mayor and Ward Councilor of Narayanganj......in the order dated 9-7-2014, observed that "However, in order to remove the confusion of the word 'investigation ' in directive No. 2 the same shall be read as 'inquiry' and accordingly, directive No. 2 stands modified. " On these submissions, the learned Attorney-Gene...... Ministry of Public Administration and others…..Respondents (In both cases) Judgment November 10, 2014. Result: The petitions are disposed of. Whether Investigation into a case by two Investigation Agencies can be done at a time or simultaneously— If inves......Ļ°ā§āĻ¯āĻžāĻŦā§āĻ° āĻ¸āĻšāĻ¯ā§āĻā§āĻ¤āĻžā§ āĻā§āĻ¨” and "Finger pointed at RAB men—Taka 6 crore deal made for kidnap, murder of Nazrul, alleges father-in-law; all out Hartal in N'ganj to protest killings" respectively and some other similar..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....upreme Court of Bangladesh 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: ......the rate file per cent. of commission or fees payable.” (Bold, emphasis given) Thus, on combined reading of the aforesaid provisions as prevalent during the relevant assessment years, according to Sarder Jinnat Ali, it is evident that the assessee was liable to deduct advance tax fro......ssary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J:- I agree. Ed This case is also Reported in: ...... 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 539 of 2004 (hereinafter..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
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: ......he rate file per cent. of commission or fees payable.” (Bold, emphasis given) Thus, on combined reading of the aforesaid provisions as prevalent during the relevant assessment years, according to Mr. Sarder Jinnat Ali, it is evident that the assessee was liable to deduct advance tax...... 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:
......g disallowances of expenses ignoring profit and loss accounts as audited by the certified auditors.
The connected rule being No. 142(ref:)/ 2007 and Rule No. 162(ref:)/2012 are disposed off accordingly.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 35(4)
I......atunganj, Chittagong.……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......
(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
....vision of section 159 of the Income Tax Ordinance 1984 to consider the peculiar circumstances prevailing in the instant case and to dispose off the matter by itself, it should do the same for ends of justice. But that being not done, the abdication of responsibility by the Taxes Appellate Tribunal i......of the Assessee-applicant under the provision of section 83(2)/93/83(2) of the Income Tax Ordinance 1984, assessing the income of the Assessee-applicant at an enhanced amount of Tk. 5, 41, 103.00 and accordingly the Assessee-applicant paid all its due tax on the said assessment.
5. In Income Ta......icant
Vs.
The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka……………….....Respondent
Judgment
October 27, 2014 & October 28, 2014
Result:
The questions formulated for determinat......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:
......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:
......e Court
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 Zo...... 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:
......e with the said Ordinance. Thereafter, by a subsequent Ordinance No. XXXIII of 2007 ‘The Jamuna Multipurpose Bridge Authority’ was renamed as ‘Bangladesh Bridge Authority’ and accordingly the Assessee-applicant has given the responsibility of further construction of any Bridg......n, Air Port Road, Banani, Dhaka-1212........................Assessee-Applicant.
Vs.
The Commissioner of Taxes, Taxes Zone-1, Dhaka............................Respondent
Judgment
October 22, 2014 & October 23, 2014
Result:
The questions formulated for determinat......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 ComÂŦmission 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. ......on 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 and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Rep......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 petition is dismissed. When a supplementary charge-sheet ......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)
....marked as exhibits-3ka and 3kha and other records produced as documentary evidence at the trial and relied upon by the trial Court in holding the accused persons guilty and thus caused miscarriage of justice. 6. We have heard Mr. Biswajit Deb Nath, the learned Deputy Attorney-General for the St......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. ......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 allowed. Lawyers Involved: Bisiwajit Deb N......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 ......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 ......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 document the Court may not insist for expert&#......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: ......the Assessee-applicant, since it is not a bank rather a financial institution and therefore the Assessee-applicant is not entitled to the benefit of section 28(3) of the Income Tax Ordinance 1984 and accordingly the question as have been formulated by the Assessee-applicant are not required to be an...... High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Fidelity Assets and Securities Co. (Subsequently converted into “FAS Finance & Investment Ltd…………………&h...... 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:
......2BB(3) by the National Board of Revenue for holding audit, therefore, can be exercised by any of the assessing officer nominated under the provision of section 10 of the Income Tax Ordinance 1984 and accordingly the Additional Commissioner of Taxes, being empowered, held the audit which has been cle......ent:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
FAS Finance & Investment Ltd., Subastu Imam Square, 4th floor, 65 Gulshan Avenue, Gulshan, Dhaka, represented by its Managing Director.
Mr. Md. Mofiz Uddin Chowdhury…………………&hell...... 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:
......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:
......ry 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:
......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:
......y 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 ......y;dent had withdrawn the deposited rent from the House Rent Controller, in the eye of law the previous tenancy had been continuing with the terms and conditions of the earlier agreement although according to section 20 of the Premises Rent Control Act, 1991 (in short, the Act) it cannot be said.........................Appellant Vs. Sabbir Ahmed Chowdhury....................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 ......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. ......y;dent had withdrawn the deposited rent from the House Rent Controller, in the eye of law the previous tenancy had been continuing with the terms and conditions of the earlier agreement although according to section 20 of the Premises Rent Control Act, 1991 (in short, the Act) it cannot be said......n.....................Appellant Vs. Sabbir Ahmed Chowdhury.................Respondent Judgment September 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 ......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: ......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: ...... 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: ...... balance sheet in respect of the income year, certified by a chartered accountant. However, before discarding the books of account, the DCT has to raise his dissatisfaction and pin points the defects accordingly. In the instant case, the DCT simply relies on the copy of a report of an audit team and...... ......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)
....ion to stand in the shoes of vendee. Before the British regime all the citizens of India followed Muhammadan Law. Mohammadan pre-emptor and Hindu Pre-emptee where Muhamma-dan law applied according to justice, equity and good conscience. During Muslim regime jamindars i.e. mostly Hindu had to invoke ...... of substitution to stand in the shoes of vendee. Before the British regime all the citizens of India followed Muhammadan Law. Mohammadan pre-emptor and Hindu Pre-emptee where Muhamma-dan law applied according to justice, equity and good conscience. During Muslim regime jamindars i.e. mostly Hindu h...... Ashish Ranjan Das J Onil Kuar Podder and others ...........Defendants- Purchaser-Appellants Vs. Mostafa Unuch…………...................Plaintiff-Preemptor- Respondent Judgment September 15, 2014. &nbs...... 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. ......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. ......;Sections 82BB (1) and 93 Filing With The Return 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 ret......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
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