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Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
.... be reopened under section 93 of the Ordinance……. (10) Cases Referred to- Abu Hena Mostafa Kamal Vs. Bangladesh, 63 DLR 334. Lawyers Involved: Mustafa Kamal Mansoor, Advocate-For the Petitioner. Md. Khurshedul Alam, DAG with Mahfuza Begum, AAG with Nurun Nahar,......cial Original Jurisdiction) Present: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment Septembe......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. ......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)
.... the petitioners requesting to recall the notices under section 93 and section 130 of the Income Tax Ordinance 1984 and as such the instant rules Nisi are liable to be discharged. 9. The learned Advocate Mr. Mosharaf Hossain, appeared on behalf of the Assessee-writ-petitioner while the learned ...... sons Limited, Rumana Hoque Tower, 1267/A, Goshaildanga, Dist-Chittagong…………………………………Assessee-Applicant Vs. 1. National Board of Revenue, NBR Building Segunbagicha, Dhaka, Represented by it’s C......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: ......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)
....nder section 173(1) of the Code……..(16) Cases Referred to- Afia Khatoon Vs. Mobasswir Ali, 3 BLT (AD) 74 =47 DLR (AD) 62. Lawyers Involved: Jamiruddin Sirker, Senior Advocate, with Md. Ruhul Amin Bhuiyan, Advocate, instructed by Mvi Md. Wahidullah, Advocate-on-Recor......nbsp; Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Abul Bashar Chowkidar.......................................Petitioner Vs. Abdul Mannan @ Khademul Islam and others…………… Respondent......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. ......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)
....1) of the Income Tax Ordinance 1984 and this being not considered by the DCT concern is not justifiable in view of this court.……(20) Lawyers Involved: Sarder Jinnat Ali, Advocate with Md. Delowar Hossain, Advocate—For the Assessee-applicant S. Rashe......Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh............................Assessee-Applicant. Vs. The Commissioner of Taxes, Taxes Zone-7, 2nd Twelve Storied Building, Segunbagicha, Dhaka, ......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
....f Bangladesh Ltd., (2005), II ADC 489; Al-haj Abul Basher Vs. Bangladesh 50 DLR (AD) 11.
Lawyers Involved:
Bishno Dev Chakrabarty, Deputy Attorney-General, instructed by Md. Ferozur Rahman, Advocate-on-Record—For the Appellants.
Md. Badroddozza, Advocate, instructed by Sufla Kha......azmun 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………………Respondents
J......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.
......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.
..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....uch the instant question as has been formulated in the instant Income Tax Reference Application is not required to be answered in negative and in favour of the Assessee-applicant. 5. The learned Advocate Mr. Sarder Jinnat Ali as senior counsel along with the learned Advocate Mr. Umbar Ali, repr......on) (Civil) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Bank Al-Falah Limited, 168, Gulshan Avenue, Gulshan-2, Dhaka.................Assessee-Applicant Vs. The Commissioner of Taxes, Large Tax Payers Unit, Second Twelve-storied Building, Segunbagi......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)
....o assess the income of the Assessee-applicant on estimation basis. Therefore, the affidavit-in-opposition prays for dismissal of the instant six Income Tax Reference Applications. 9. The learned Advocate Mr. M.A. Noor, represented the Assessee-applicant, while the learned Assistant Attorney Gen......aque Azad J Asset Developments & Holdings Ltd. House No.29, Road No. 39, Gulshan, Dhaka…………………………Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Segun bagicha, Dhaka………&helli......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: ......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
....J 422 (HP); Jairam Vs. Union of India, 1954 (SC) 584; Raj Kumar Vs. Union of India, AIR 1969(SC) 180.
Lawyers Involved:
Rajik-al-Jalil, Deputy Attorney General, instructed by Mahmuda Begum, Advocate-on-Record—For the Petitioners.
Akther Immam, Senior Advocate, instructed by Syed......azmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Education and others......................Petitioners
Vs.
SM Humayun Kabir and another.................Respondents
Judgment
September 7, 20......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.
...... is accepted by the competent authority....... (16)
Cases Referred to-
Jagdish Chandra Vs.Commissioner of Transport (1982) 1 Serv. LJ 422 (HP); Jairam Vs. Union of India, 1954 (SC) 584; Raj Kumar Vs. Union of India, AIR 1969(SC) 180.
Lawyers Involved:
Rajik-al-Jalil, Deputy Attor..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....e issuance of notice under section 93 of the Income Tax Ordinance 1984, Annexure-B, is a lawful act by the DCT concern, for which the instant rule Nisi is liable to be discharged. 4. The learned Advocate Mr. Sarder Jinnal Ali, appeared on behalf of the Assessee-writ-petitioner while the learned......que Azad J Dr. Poly Dam, wife of Prof. Dr. B.K. Dam, 129/3, Upashahar, Sapura, Rajshahi, Bangladesh………………………Assessee-Applicant Vs. 1. The National Board of Revenue, represened by its Chairman, Segunbagicha, Ramna, Dhaka. ......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
....D) 28; Abdul Karim Vs. Bangladesh 51 DLR 447; Dewan Shamsul Abedin, Mutwalli of Dewan AfteburReza Chowdhury Waqf Estate, 13 MLR (AD) 163 = 13 DLR (AD)118.
Lawyers Involved:
Abu Yahia Dulal, Advocate—For the Plaintiff-Respondent-Petitioners.
Shihab Uddin Ahmed, Advocate—For......sion
(Civil Revisional Jurisdiction)
Present:
Sharif Uddin Chaklader J
Ashish Ranjan Das J
Chowdhury Mia and others ...............Plaintiff-Respondent-Petitioners
Vs.
Superintendent, Primary Teacher Institution and others.....Proforma-Defendant-Appellant-
...... 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.
...... 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.
..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....lawful and accordingly the instant questions formulated in the Income Tax Reference Application is not required to be answered in negative and in favour of the Assessee-applicant. 6. The learned Advocate Mr. Mustafa Kamal Mansoor, represented the Assessee-applicant, while the learned Assistant ......AFM Abdur Rahman J Md. Emdadul Haque Azad J Subarna Garments Limited……………………………….Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-2, C.G.O. Building-2(2nd Floor), Agrabad, Chittagong-......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)
.... No. 340 of 2013. Judgment AFM Abdur Rahman J.— This application, under section 160 of the Income Tax Ordinance 1984, preferred by the Assessee-applicant Shah Manjurul Hoque Advocate, is directed against the order passed by Taxes Appellate Tribunal in I.T.A. No. 2266 of 201...... Shah Monzurul Hoque, son of late Abul Kashem, Bel Tower (Level-7B), 19 Dhanmondi R/A, Road No. 01, Dhaka-1205.………………………Applicant Vs. The Commissioner of Taxes, Taxes Zone-08, 12/1, Bijoy Nagor (2nd Floor), Dhaka…&hell......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)
.... Akkas Vs. Enayet Hossain, 17 BLD (AD) 44 = 2 BLC CAD) 60; Abdul Quader Chowdhury Vs. State, 28 DLR (AD) 38; Sher Ali (Md.) Vs. State, 46 DLR (AD) 57 . Lawyers Involved: Abdus Salam Matnun, Advocate—For the Petitioner. Dr. Monjur Kader, DAG with Md. Aminur Rahman Chowdhury, AAFG......ous Jurisdiction) Present: Md. Abdul Hye J Md. Nazrul Islam Talukder J Yunus (Md.)……………………….........Petitioner Vs. State & another…………………..Opposite-Parti...... 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 ...... 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)
....cant in these Income Tax Reference Applications are required to be ignored by this court which are not required to be answered in negative and in favour of the Assessee-applicant. 9. The learned Advocate Mr. Golam Arshed, represented the Assessee-applicant, while the learned Assistant Attorney ......t Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Peoples Insurance Company Limited, Dhaka.............Assessee-Applicant Vs. The Commissioner of Taxes, Dhaka.…………………........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: ......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)
....by the DCT concern and as such the questions as have been formulated by the Assessee-applicant are not required to be answered in negative and in favour of the Assessee-applicant. 9. The learned Advocate Mr. Mosharaf Hossain, represented the Assessee-applicant, while the learned Assistant Attor...... (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Haji Mohammad Ali, proprietor M/S. Shahnewaj Enterprise..............Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-02………………&he......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)
....use the case is one of no evidence………………............ (10) Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner. Md Khurshid Alam Khan, instructed by Zahirul ...... ...... 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. ...... 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. ..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)
....r income tax law, as against the demand of justice notice issued by the learned advocate of the writ-petitioner and accordingly the instant rule nisi is required to be discharged. 4. The learned Advocate Ms. Nasim Khan appeared on behalf of the writ –petitioner while the learned Deputy At......S.M. Glass Industries Limited, represented by its Director, Dilkusha Centre, 28, Dilkusha (18th floor) Suit No-1803, Dhaka-1000…………………Petitioner. Vs. 1. National Board of Revenue, represented by its Chairman, Revenue Bhaban, Segunbagicha, Dh......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)
....was filed for complying of the requirement conditions as per advertisement published in the daily “Janakanta” dated 31.01.2012 and the Rule was issued thereupon. 4. Heard the learned Advocate Mr. Md. Md. Imrul Haydar appearing along with the learned Advocate Mr.Md. Humayun Kabir for...... Present: Md.Moinul Islam Chowdhury J J.B.M.Hassan J Tapan Kumar Mondal………………………………Petitioner Vs. &......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: ......s also Reported in: ..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....was not maintainable......(15)
Case Referred to-
Bangladesh Vs. Mizanur Rahman, 52 DLR 149.
Lawyers Involved:
GM Moniruzzaman, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Appellants.
Ex-parte—Respondent.
Civil Appeal No. 2......zmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Secretary, Ministry of Finance, Internal Resources Division and others.........Appellants
Vs.
Sherajul Islam.......................Respondent
Judgment ......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
...., for which the question as has been formulated in the instant Income Tax Reference Application is not required to be answered in negative and in favour of the Assessee-applicant. 5. The learned Advocate Mr. Sarder Jinnat Ali, represented the Assessee-applicant, while the learned Assistant Atto......ector & CEO Mr. Md. Akter Hossain Sannamat ………………………………………….Assessee-Applicant Vs. The Commissioner of Taxes, Large Taxpayers Unit (LTU), 2nd Twelve Storied Building, Segunba......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
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