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....en 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 section 35(4) of the Income Tax Ordinance 1984 was q......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......xpayer Unit, Dhaka, one Nafisa Khan served a notice upon the Assessee-applicant for submitting different documents in favour of the accounts submitted by the Assessee-applicant, which tantamount to illegal reopening of the deemed finalization of the assessment. The Assessee-applicant, although surpr..
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:
......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......shedul Alam, the learned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the respondent, contends that the order passed by the Tribunal is legal and does not call for any interference by this Court.
14. We have examined the reference ..
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:
......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......shedul Alam, the learned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the respondent, contends that the order passed by the Tribunal is legal and does not call for any interference by this Court.
14. We have examined the reference ..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.... tenant, that is, the respondent who was defendant in the suit. The case of the plaintiff, in short, is that the defendant was a monthly tenant under the plaintiff in respect of 'Ka' schedule property at a monthly rental of Taka 1, 00,000 in pursuance of an agreement for running hotel busi&s.......................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 ......10-2001, the plaintiff had to issue notice through his learned Advocate under section 106 of the Transfer of Property Act terminating tile tenancy. It was also mentioned in the said notice that for illegal and forcible occupation the defendant was to pay Taka 10,000 per day as compensation till hand..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....f lease, the tenancy may continue 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......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......10-2001, the plaintiff had to issue notice through his learned Advocate under section 106 of the Transfer of Property Act terminating tile tenancy. It was also mentioned in the said notice that for illegal and forcible occupation the defendant was to pay Taka 10,000 per day as compensation till hand..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: ......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......shedul Alam, the learned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the respondent, contends that the order passed by the Tribunal is legal and does not call for any interference by this Court. 14. We have examined the reference ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt of an assessee on the ground that (i) no method of accounting has been regularly employed (ii) or if the method employed is such that in the opinion of the DCT the income of the assessee cannot be properly deduced therefrom. Again, the DCT can ignore the book version of the account if he finds th......his Case is also Reported in: ......ove circumstances and on the facts whether the Taxes Appellate Tribunal Division Bench-3, Dhaka, was justified maintaining the disallowances of rent expenditure, audit fee, advertisement expenses and legal fee and provision of bad debts. 2. In the circumstances and on the facts whether the Taxe..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
.... dwelling house thereon. No sooner he heard the news of sale of the suit land, plaintiff instantly jumped into the suit premises claiming right of pre-emption and his intention of purchasing the suit property in presence of witnesses Mr. Shaful Alam, Advocate, Mr. Asadul Alam, Advocate Mr. Mofizur R...... (2015) 302 ......Muhammadan Law against 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. Mos..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....2BB (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 this court seems fit and proper. 2. The short facts for disposal 5 of the Rule are that the petitioner's an assessee......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......panies) 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 this court seems fit and proper..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....07 (Annexure-A-1) should not be declared to have been issued without any lawful authority and is of no legal effect and/or pass such other or further order or orders as to this court may seem fit and proper”. 3. The Assessee-writ-petitioner Enamul Hoque Chowdhury, Director Hoque and Sons ......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......e petitioner for the assessment year 1999-2000 under section 93 for reassessment and imposition of penalty under section 128 of the Ordinance must be held to be without any lawful authority and of no legal effect................(19) The Bank loan has been termed as not income and that being not..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
....present market price subject to proof of their genuine title
The decision taken by the Inter-Ministerial meeting does not contravene any of the provision relating to the acquisition of immovable property.
In the light of the findings, the Court direct to lease out the disputed land to the ......ppellate Division
(Civil)
Present:
Nazmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Land and others.....................Appellants
Vs.
Sharifun Nessa and others…&hellip......p;……………Respondents
Judgment
September 9, 2014.
Result:
The appeal is disposed of.
Leasing out the disputed land to the respondents or their legal representatives at present market price subject to proof of their genuine title
The decis..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ject the books of accounts if he is of the opinion that no method of accounting has been regularly employed by the assessee or if the method employed is such that the income of the assessee cannot be properly deduced therefrom or that a company has not complied with the requirement of sub-section (3...... bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether on the fact......red by the Assessee-applicant Asset Developments and Holdings Limited, under the provision of section 160(1) of the Income Tax Ordinance 1984, seeking opinion from this court are directed against the legality and propriety of the order passed by the Taxes Appellate Tribunal in different appeals, dis..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 2011-2012 only, should not be declared to have been initiated without lawful authority and is of no legal effect and/or such other or further order or orders passed as to this court may seem fit and proper. Claim of the writ-petitioner: 2. It has been asserted in the writ petition that th......nt September 3, 2014 & September 4, 2014 Result: The rule is made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Sections 82BB(1) and 83BB(3) The Finance Act 2011 The Assessee since obtained the finalization of her......ssment of assessment year 2011-2012 of the Assessee-writ-petitioner. That being not lawful the issuance of the notice is required to be declared as has been issued without any lawful authority having legal implication.......(16) Cases Referred to- Shahidul Hossain Vs. The Commissione..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....
Opposite Parties.
Judgment
September 4, 2014.
Result:
The petition is disposed of.
When law is there, until and unless the law is invoked no one can evict from the suit property by administrative order
The suit is filed by plaintiffs not by the defendants. Th......ted in: 67 DLR (HCD) (2015) 42.
......ed 339 acres of land but since 1963 there having no development work, taking advantage of such situation, plaintiffs went into possession forcefully on the land of dag No. 108 which is totally illegal. Plaintiffs after getting forceful possession, digged ponds and filled some portion of the lan..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....answered 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: ......lip;………..........................Respondent Judgment September 3, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: (i) Whether the Taxes ......for determination is answered in the negative and in favour of assessee. Questions formulated for determination: (i) Whether the Taxes Appellate Tribunal, Chittagong Bench, Chittagong legally justified accept and entertained the departmental second appeal, filed seriously violating t..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... the concerned department of the Government. Receiving the work order for construction of a bhaban by the contractor as an agent from any department of the Government is also an entrustment with property. Once the contactor as agent receives the work order for construction of a building, he is ......1; Md. Matiur Rahman Vs. State, 19 BLD 607 = 4 BLC 375; Golam (Md.) Abdul Awal Sarkar Vs. State, 49 DLR 95; Abul Basher Vs. State, 47 DIJR 521; Abdul All Vs. State, 30 DLR (SC) 58; Taslima Khatoon Chhanda Vs. State, 17 BLC 277; Lutfar Rahman Vs. State, 25 DLR (AD)101; Md. Moslem Uddin Vs. State, 10 ......e Penal Code…......(28) The hard earned money of the people spent from the public exchequer cannot be misused at the whims and sweet wills of the accused-petitioner and others for their illegal gains and benefits…......(19 Disputed questions of fact cannot be decided invoking..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ortion is rented out which not being in accordance with law and the provision of Schedule-C the same was required to be considered by the two lower appellate authorities which not having been done in proper manner the same is required to be answered by this court and in favour of the Assessee-applic......ellip;………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Se......ued that the management expenses having been covered by the provision of section 43 of the Insurance Act 1938 has been wrongly considered by the audit team and the DCT concern without considering the legal aspects of the matter disallowed the management expenses on the wrong finding that since the m..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....the trading of Oil and Sugar in the whole sale market having Proprietorship Firm named, M/S. Shahnewaz Enterprise. The Assessee-applicant derives income from the said business and also from the house property owned by him. The Assessee-applicant is a regular income tax payee under the TIN. 111-100-6......hellip;…………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: In Income Tax Reference......ing the separate proceeding under section 128 of the Income Tax Ordinance 1984. The Income Tax Ordinance 1984 (Ordinance No. XXXVI of 1984); Section 84 A revised assessment has got no legal implication where the mandatory provision of income tax statute has not been complied wit..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
.... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ...............Petitioner Vs. Robin............................Respondent Judgment July 24, 2014. Result: The petition is disposed of. Contradiction between F.I.R. lodged and evidence When there exists serious contradiction between F.I.R. lodged by the victim and hi......rial Court rightly convicted and sentenced the accused respondent and the High Court Division has seriously erred in quashing the conviction and sentence holding that the case was one of no legal evidence. He pointed out that the High Court Division rightly came to the finding that the pro..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
.... No. 3 or to refund the amount to the petitioner or to allow adjustment with future bills of the respondent No. 3 and/or such other or further order or orders passed as to this court may seem fit and proper”. Fact of the Writ Petitioner 2. It has been asserted in the instant, very ba......as company rather the bill served by the gas company is collected through the banking channel, which has not been denied by the taxes department that the consumer pays the bill to the classified Bank and the Bank in turn pays the billed amount to the gas company. It appears from the highlighted port......Titas Gas (T&D) Co. Ltd. and the assessee-writ petitioner paid the said amount only to avoid the consequence of being penalized for such non deduction as was threatened by the DCT concern illegally. Therefore, such payment by the assessee-writ petitioner practically became a double payment..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
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