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Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ......Court Appellate Division (Civil) Present: Syed Mahmud Hossain J Md. Imman Ali J Meer Ramij Uddin ...............................Petitioner Vs. Meer Judge Meah and others.................Respondent Judgment &...... Advocate-on-Record—For the Petitioner. Md. Taufique Hossain, Advocate-on-Record—For Respondents. Civil Petition for Leave to Appeal No. 455 of 2013. (From the judgment and order dated 10-3-2010 passed by the High Court Division in Civil Revision No.2821 of 1997). Jud..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....rt below during passing the impugned judgment and decree violated the provisions laid down in Order XLI, rule 31 of the Code of Civil Procedure. There is no assessment of evidence and appreciation of law in its true perspective. The learned Advocate submits 1 that the trial court as well as the appe...... This Case is also Reported in: 67 DLR (HCD) (2015) 259 ...... found that the land described in the schedule of the plaint suffers from any vagueness or unspecification the plaintiff must suffer.....(15) Credible Evidence— The plaintiffs in order to succeed must establish their own case by credible evidence and weakness of the defendants i..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....n No. 189 of 2014.
Judgment
AFM Abdur Rahman J.— These 3(three) Income Tax Reference Applications, filed by the Assessee-applicant One Bank Limited, having involve similar question of law on the identical factual aspects, have been taken heard analogously and now disposed of by ...... Bangladesh....................................Respondent.
Judgment
November 10, 2014
Result:
All the questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc......ne before the first appellate authority, the Commissioner of Taxes (Appeal) and subsequently to the Taxes Appellate Tribunal and being aggrieved with and highly dissatisfied by the judgment and order passed by the Taxes Appellate Tribunal in respect of the tax liability for the assessment year..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....cations.
Income Tax Reference Application No. 496 of 2004
Income Tax Reference Application No. 539 of 2004
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 (hereinafte......spondent
(Income Tax Reference Application No. 539 of 2004)
Judgment
November 10, 2014
Result:
The question formulated for determination is answered in the negative and in favour of department.
Questions formulated for determination:
Whether, on the fact......4 (hereinafter referred to as the Ordinance) have been heard together and are being disposed of by this common judgment.
2. Income Tax Reference Application No. 496 of 2004 has arisen out of the order dated 25.02.2004 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....্যাবের সহযোগীতায় খুন” 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......d. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J State.....................Petitioner (In both cases) Vs. Secretary, Ministry of Public Administration and others…..Respondents (In both cases) Judgment November 10, 2014. Result: ......e report and that must be by one investigation agency at a time and not by two investigation agencies......(10) Inquiry and Investigation— To investigate into a cognizable offence, no order of a Magistrate is necessary. Investigation is totally a different concept from that of i..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... 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......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 and against the assessee-respondents. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 19......4 (hereinafter referred to as the Ordinance) have been heard together and are being disposed of by this common judgment. 2. Income Tax Reference Application No. 496 of 2004 has arisen out of the order dated 25.02.2004 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....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......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......4 (hereinafter referred to as the Ordinance) have been heard together and are being disposed of by this common judgment. 2. Income Tax Reference Application No. 496 of 2004 has arisen out of the order dated 25.02.2004 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....
(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......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......
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)
In order to invoke the power, available under the provision of section 35(4) of the Income Tax Ordinanc..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....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......;……….....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......ur 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 order for set aside with a direction upon the Deputy Commissioner of Taxes “to re-examine the ..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
.... 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......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,......
If the tax is paid as per the declaration of income of the assessee based on the assessment made under Section 74 of the Income Tax Ordinance 1984 and no appeal is preferred against the order of assessment of the DCT passed under the provision of section 83(2) of the Income Tax O..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....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......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......the appellate Order mechanically affirming arbitrary assessment calculating income tax at the rate of 40% and lump depreciation at Tk. 5, 89, 73,272.00 without considering propriety of the assessment order made by the DCT.
D. Whether on the facts and in the circumstances the applicant is entitl..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....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...... (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......y Mahmuda Begum Advocate-on-Record—For Respondent Nos. 1-5. None Represented—Respondent Nos. 6-8. Civil Petition for Leave to Appeal No.1489 of 2012. (From the judgment and order dated the 25th of October, 2011 passed by the High Court Division in Writ Petition No.8806 of ..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....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......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......n-Record—For the Appellant. SM Shahajahan, Advocate instructed by Md. Nawab Ali, Advocate-on-Record—For the Respondent. Criminal Appeal No.10 of 2006. From the judgment and order dated 19-3-2002 passed by the High Court Division in Criminal Appeal No. 1601 of 1988) Ju..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....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......ed in: 20 BLC (AD) (2015) 27 ......han, Senior Advocated instructed by B Hossain, Advocate-on-Record—For Respondent No.1. None Represented—Respondent No.2. Civil Appeal No. 380 of 2003. From the judgment and order dated 7-8-2002 passed by the High Court Division in Civil Revision No.808 of 1998.) Judgm..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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 ......se is also Reported in: ......red these two instant Income Tax Reference Applications under the provision of section 160(1) of the Income Tax Ordinance 1984, seeking opinion from this court as to the legality and propriety of the order passed by the Taxes Appellate Tribunal for both the assessment years; (I) In the circumst..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
.... 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......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......ssessee.
Questions formulated for determination:
(1) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining the authority of making assessment order by the Additional Commissioner of Taxes against the income tax return of the assessee applican..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....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/-......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......nal Commissioner of Taxes or any person appointed to hold current charge of the Inspecting Joint Commissioner of Taxes may call for and examine the record of Deputy Commissioner of Taxes and pass any order revising the order passed by the Deputy Commissioner of Taxes in so far as it is prejudicial t..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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......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......is income tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance), at the instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhak..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....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, .......................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 ......on-Record—For the Appellant. Golam Ahmed, Advocate, instructed by Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Appeal No. 212 of 2010. (From the judgment and order dated 29th July, 2009 passed by the High Court Division in First Appeal No. 63 of 2007 with Fi..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....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, ......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......on-Record—For the Appellant. Golam Ahmed, Advocate, instructed by Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Appeal No. 212 of 2010. (From the judgment and order dated 29th July, 2009 passed by the High Court Division B First Appeal No.63 of 2007 with Firs..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
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