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Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....d 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: ......id not consider the same in its true perspective and as such the same is required to be considered by this court. 7. The learned Advocate Mr. Sarder Jinnat Ali while taken this court through the decision made in the case of Commissioner of Income Tax Vs. Lackatoorha Tea company Limited, reporte..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......emporary injunction which contradicted the judgment and order passed in the miscellaneous appeal and allowing the prayer for temporary injunction, the appellate court committed an error of law in the decision occasioning failure of justice. 14. It is further stated that the learned District Jud..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ...... in AIR 1964, (SC) 1563; 4. MobarokAli Vs. Md Hachi Miah, reported in 17 DLR (1965) 68; 5. Hazrat Ali and Abdur Rahman Vs. State, reported in 42 DLR 177. 19. We shall discuss about the decision of the above cases later. 20. Mr. SM Shahjahan, Mr. Md. Moniruzzaman and Mr. Md. Ashik..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....e Court of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ......d by the DCT, the order passed by the AJCT in the first appeal as well as the order passed by the Tribunal in second appeal for the above mentioned assessment year 1999-2000. We have also studied the decisions as referred to by the learned Advocate for the assessee-applicant. 15. It is not disp..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....angladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ......, the order passed by the AJCT in the first appeal as well as the order passed by the Tribunal in second appeal for the above mentioned assessment year 1999-2000. We have also studied the decisions as referred to by the learned Advocate for the assessee-applicant. ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ......rties, decreed the suit. The appellate court below also affirmed the judgment and decree of the trial court and dismissed the appeal. The High Court Division reversed the concurrent findings and decision of the trial court and the appellate court below and dismissed the suit making observations..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......as the said personal guarantees continue, no amendment inserting those categories in the said definition can take retrospective effect. In support of his submissions. Mr Sharif refers to various decisions of this Court as well as the Superior Courts of this sub-continent, namely Nazimuddin Vs. ..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......land transferred. The learned Counsel for the appellants has contended that the High Court Division has failed to make distinction between holding and land and thus came to the wrong finding and decision. 10. Mrs. Sufia Khatun, the learned Advocate-on-Record for the respondent Nos.1 and 2 ..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
Aynul Haque (Md.) Vs. Government of Bangladesh, Dhaka, 2014, 43 CLC (HCD)
.... for this court to interefere with the impugned decision and order. Thus, the petition is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 381 ......dated 29-10-2009 passed by the Administrative Appellate Tribunal in Appeal No.147 of 2006.) Judgment Hasan Foez Siddique J.— This petition for leave to appeal is directed against the decision and order dated 29-10-2009 passed by the Administrative Appeallate Tribunal, Dhaka in Appea..Category: Administrative Law | Date: 19 May, 2014 | Hits: 3
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
..... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ......plaintiff. Ultimately he divorced her on 23-4-2007 in a local salish. At that time he paid the entire dower and also the maintenance of the plaintiff for the period of iddat. 12. Proceedings and decision of the courts below: At the trial, plaintiff produced evidence through four witnesses ..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
.... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ......' Being the final court of fact, the High Court Division ought to have narrated the relevant evidence of these witnesses meticulously, and then to discuss their evidence and then to give its decision with reasons. Except the reproduction of the submissions of the counsel for the accuse..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in: ......15/2002/2003 before the Appellate Joint Commissioner of Taxes, Appellate Range-2, Taxes Appeal Zone-1, Dhaka (shortly stated as the AJCT). Upon hearing, the AJCT by order dated 28.5.2003 affirmed the decision of the DCT so far as it relates to disallowing tax exemption for the income of Aarong and B..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....sion and also that of the appellate Court below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ......land transferred. The learned Counsel for the appellants has contended that the High Court Division has failed to make distinction between holding and land and thus came to the wrong finding and decision. 10. Mrs. Sufia Khatun, the learned Advocate-on-Record for the respondent Nos.1 and 2 ..Category: Civil Law, Property Law | Date: 14 May, 2014 | Hits: 7
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. Ed. This case is also Reported in: ......n for Tk. 2,25,43,834/- not received in the income year concerned. (v) Whether, in the facts and circumstances of the case, the Tribunal was justified in disposing the case without following the decision of the High Court Division reported as Commissioner of Taxes vs. Bangladesh Rural Advanceme..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Nurul Hoq Bhuiyan Vs. Momtazul Islam and others, 2014, 43 CLC (HCD)
.... separate saham for 4.42 acres of land. In the circumstances both these two Civil Petition for Leave to Appeal be dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 51. ......on deed has not been explained and proved the taking into evidence of this certified copy of the alleged partition deed and also marking of that as exhibit-Kha has been illegal and, as such, the decision taken by the Courts below on the basis of this exhibit-Kha has been illegal and wrong. The ..Category: Property Law | Date: 12 May, 2014 | Hits: 6
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. This Case is also Reported in: ......n for Tk. 2,25,43,834/- not received in the income year concerned. (v) Whether, in the facts and circumstances of the case, the Tribunal was justified in disposing the case without following the decision of the High Court Division reported as Commissioner of Taxes vs. Bangladesh Rural Advanceme..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5