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Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....lar assessment year in order to make the people tax friendly and interested to pay taxes. The law itself is very specific and there is no ambiguity whatsoever that the same is intended to give a special privilege to an assesse to submit a return under "Universal Self Assessment," ......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. ..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ount of Tk. 2,85,59,317.00 which not been chargeable to tax does not come under the purview of section 93 of the Income Tax Ordinance 1984 as the same has been decided in so many cases of this court especially, in the case of Shahella Chowdhury Vs. The National Board of Revenue reported in 59 DLR(20......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....upplementary charge-sheet. That clearly is the purpose of section 173(3B) of the Code………… (13) The subsequent charge-sheet- when the result of re-investigation, especially when the subsequent charge-sheet bears a new and independent number In the instant c..............Petitioner Vs. Abdul Mannan @ Khademul Islam and others…………… Respondents Judgment September 11, 2014. Result: The petition for leave to appeal is disposed of. Code of Criminal Procedure (V of 1898); Section 173(1) & 17..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International 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: ......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: ..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....sment year 2008-2009 of the Assessee-applicant company bank. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......sment year 2008-2009 of the Assessee-applicant company bank. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ing contained in sub-section (1), the Board may, in the case of any business or profession, or class of business or profession, or any other source of income, or any class of persons, by a general or special order, direct that the accounts and other documents shall by maintained in such manner and f......nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
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: ......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: ..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....ceeding initiated against the accused-petitioner should be quashed. Mr. Mamun lastly submits that since the accused-petitioner is a contractor and that he is not a public servant, the Divisional special Judge has got no jurisdiction to hold trial against him under sections 409/109 of the Penal ...... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e DCT concern upon denying to accept the book version of the accounts certified by the Chartered Accountant discarded a number of expenditure claimed to have been incurred by the Assessee-applicant, especially as to the management expenses, depreciation and capital gain enhanced the income of the As......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: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..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. ......cted by Sufia Khatun, Advocate-on-Record—For the Petitioner. Md Khurshid Alam Khan, instructed by Zahirul Islam Advocate-on-Record—For the Respondent. Criminal Petition for leave to Appeal Nos.119 of 2014. (From the judgment and order dated 5th of April, 2011 passed b..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)
....at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....lip;………..Respondents Judgment July 23, 2014 Result: The Rule is disposed of. Whether the petitioner was eligible to be appointed as the Headmaster in any special quota or not It is difficult to take any decision as to the nature of handicraft of the......ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
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: ......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: ..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....on all the Respondents. They did not appear to be very particular about disposal of the Rule. At long last the Respondents have appeared with a robust defense assailing the legal status of the games especially by reference to specific pieces of legislations, namely, The Public Gambling Act, 1867; Th...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ..Category: Others | Date: 28 Jun, 2014 | Hits: 91