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Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....sonal use as he decided to make construction and obtained a plan duly approved by RAJUK. The plaintiff-petitioner as per condition of RAJUK was to complete the construction within the prescribed time but defendant did not hand over the possession of the tenanted premises to the plaintiff. So, o......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 ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.... use as he decided to make construction and obtained a plan duly approved by RAJUK. The plaintiff-petitioner as per condition of RAJUK was to complete the construction within the prescribed time but defendant did not hand over the possession of the tenanted premises to the plaintiff. So, o......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. ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ome tax reference application has been filed raising the following questions:- “(1) Whether, in the facts and circumstances of the case, the Tribunal was justified in determining the short time loan taken by the applicant as deem dividend income? (2) Whether, in the facts and circums......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....’t find any provision in the law for making such a treatment by the DCT. We therefore, delete this amount from total income from the purpose of tax. No other ground has been pressed at the time of hearing”. 29. But the differing Member Mr. Mir Mushtaque Ali and also the concedi......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: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....ption under Muhammadan Law but the Hindu purchaser cannot claim the benefit of that law. In 1885 there was no corresponding statutory law governing the field of pre-emption and at that time pre-emption was governed as per provision of Muhammadan Law, pre-emptor be Hindu then also he c......aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....ce to the petitioner on 29-9-2013 attempting to reopen the returns mentioning the reason “স্বল্প কর নির্ধারণ করা হইয়াছে” allowing 21 days time for submitting return of the said assessment years of 2008-2009, 2009-2010 and 2010,2011. ......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)
.... 9. The learned Advocate Mr. Mosharaf Hossain, appeared on behalf of the Assessee-writ-petitioner while the learned Assistant Attorney General Mr. Saikat Basu, represented the Taxes Department at the time of hearing of the instant rules Nisi. Argument of the Parties 10. The learned Advocat......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)
.... categorically for "re-investigation" and thereafter went on to exonerate those six persons against whom charge-sheet had been submitted and accepted by the learned Magistrate, while at the time implicating the informant's wife as an accused in the case. The action of the CID smacks of......ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....inance, 1984 (Ordinance No.XXXVI of 1984); Section 52 and 83(2) Section 83(2) has mandated the DCT concern to serve a notice upon the Assessee-applicant if he feels inadequacy of evidence at the time of writing the assessment order in his personal time after the conclusion of hearing of the inc......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
....red and requiring authority took possession of the said acquired land and the gazette notification was published on 4-1-1973, so the petitioner cannot get any relief as prayed for, that for some time mere non use of the acquired land for the purpose for which it was acquired will not give ......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
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Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....ation that the Assessee-applicant company is a bank, having its Head Office at Pakistan, is operating business in Bangladesh and a regular income tax payee holding TIN. 106-200-1599/LTU. In course of time the Assessee-applicant filed its income tax return for the assessment year 2008-2009 wherein th......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)
....cts and in the circumstances of the case the Deputy Commissioner of Taxes could compute the income of the applicant by relying on the so called enquiry carried out by the Inspector of the circle long time after the relevant income year and affording no opportunity to the applicant to examine the sam......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
....1 was subsequently transferred to Sathkania Government College, Sathkania, Chittagong, vide order dated 7-3-2007 issued by the Directorate of Secondary and Higher Education, Bangladesh, Dhaka. At the time of the said transfer, respondent No.1 was suffering from jaundice and was in his village town, ......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
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Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....is also applicable in the case of the Assessee-writ-petitioner........(15) DCT concern in violation of the provision of section 82BB(3) of the Income Tax Ordinance 1984 prevalent at the relevant time and the decision made by this court in various cases regarding the non-applicability of section......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
....her. The aforesaid facts i.e. digging of ponds, construction of homestead and filling of earth cannot be done in hiding and cannot be done hurriedly behind the back of defendant as all these work are time consuming. All these admitted facts established that plaintiffs, possession is hostile, no...... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
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Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....Basu, appeared on behalf of the Taxes Department and filed affidavit-in-opposition, wherein it has been claimed that the appeal preferred by the department before the Taxes Appellate Tribunal was not time barred and the tribunal was lawful in admitting a time barred appeal also. 5. It has been ......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)
....d. 4. The learned Advocate Mr. Mosharaf Hossain, represented the Assessee-applicant, while the learned Assistant Attorney General Mr. Saikat Basu, argued on behalf of the Taxes Department at the time of hearing of the instant Income Tax Reference Applications. 5. The learned Advocate Mr. M......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)
....rder, took some payment against the bills from the Roads and High ways, misappropriated the public money and ultimately failed to handover the bhaban to the authority by constructing the same in time as per work order. Accordingly, failure to perform the work as per work order by the contractor...... 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)
.... 9. The learned Advocate Mr. Golam Arshed, represented the Assessee-applicant, while the learned Assistant Attorney General Ms. Nasrin Parvin Shefali, argued on behalf of the Taxes Department at the time of hearing of the Income Tax Reference Applications. 10. The learned Advocate Mr. Golam Ar......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)
....ng and selling the delivering order of sugar and other consumer item for which the purchaser of due from the Assessee-applicant deposited money in the bank account of the Assessee-applicant which was time flight to the concern industrial enterprise who delivers the consumer item to the purchaser and......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
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