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Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....vour of assessee. The question Nos. 1, 2 and 4 are not required to be answered. Questions formulated for determination: 1. In the circumstances and on the facts whether the Taxes Appellate Tribunal Division Bench, 05, Dhaka was justified estimating professional income of the app......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: ......sessee. The question Nos. 1, 2 and 4 are not required to be answered. Questions formulated for determination: 1. In the circumstances and on the facts whether the Taxes Appellate Tribunal Division Bench, 05, Dhaka was justified estimating professional income of the applicant wit..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... 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 ......Anti-Corruption Commission Act, 2004 contemplates as under: 38. Reapeal and Savings—(1) The Anti-Corruption Act, 1957 (Act XXVI of 1957) hereinafter called the Act and the Anti-Corruption (Tribunal) Ordinance, 1960 (Ord. No.XVI of 1960) hereinafter called the Ordinance shall, on the comme..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....been reformulated in the supplementary affidavit filed by the Assessee-applicant seeking an opinion from this court; A) Whether on the facts and circumstances of the case the appellate tribunal, Appellate Commissioner of Taxes and Deputy Commissioner of Taxes can disallow any item of management......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: ......§Ŧā§Ŧ/āĻāĻ˛āĻāĻŋāĻāĻ/ā§¨ā§Ļā§Ļā§¯-ā§¨ā§Ļā§§ā§Ļ relating to assessment year 2009-2010 and all the appeal having been failed the Assessee-applicant preferred appeal before the Taxes Appellate Tribunal being ITA No. 2521 of 2008-2009 for the assessment year 2006-2007 ITA No. 3566 of 2008-2009..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ated for determination: In Income Tax Reference Application No. 303 of 2013 and Income Tax Reference Application No. 302 of 2013: 1. In the circumstances and on the facts, whether the Taxes Appellate Tribunal, was justified maintaining the decision of the authority below that the Bank tran......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: ......etermination: In Income Tax Reference Application No. 303 of 2013 and Income Tax Reference Application No. 302 of 2013: 1. In the circumstances and on the facts, whether the Taxes Appellate Tribunal, was justified maintaining the decision of the authority below that the Bank transaction is..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
....ed 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. ......bsp; 4. Thereafter, the case record was transmitted to the Nari-o-Shishu Nirjatan Daman Tribunal, Bhola for trial. The learned Judge of the said Tribunal took cognizance of the offence aga..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)
....ow such orders, directions or instructions as the Board may issue from time to time: Provided that no order, direction or instruction shall be given so as to interfere with the discretion of the Appellate Joint Commissioner [or the Commissioner (Appeals)] in the exercise of their appellate func......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
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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.
......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
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Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... dissatisfied by the said assessment order, the Assessee-applicant, preferred āĻāĻ¯āĻŧāĻāĻ° āĻāĻĒā§āĻ˛āĻĒāĻ¤ā§āĻ° āĻ¨āĻ-ā§§ā§ā§Ž/āĻāĻ˛,āĻāĻŋ,āĻāĻ/ā§¨ā§Ļā§§ā§Ļ-ā§¨ā§Ļā§§ā§§ before the First Appellate Authority, Commissioner of Taxes (Appeal), on specific grounds as to disallowances under t......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 for determination is answered in the negative and in favour of assessee. Questions formulated for determination: Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/28(3)/35(2) read with FID Circular No. 8 dated 3.8.2002 and section 35..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
....he decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......ikh under section 11 (Ka) of the Nari-o-Shishu Nirjatan Daman Act, 2000 and the accused remained absconding.
4. The case record was transmitted to the learned Judge, Nari-o-Shishu Nirjatan Daman Tribunal, Narail, who took cognizance of the offence under section 11 (Ka): Nari-o-Shishu &nbs..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....r of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......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 ......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 ..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....urt 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 ......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 ......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 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)
....ioner. We find no merit in the contention of the learned counsel. The petition is accordingly dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......se of the petitioner. We find no merit in the contention of the learned counsel. The petition is accordingly dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......se of the petitioner. We find no merit in the contention of the learned counsel. The petition is accordingly dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ......d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ......d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....a J.- This income tax reference application under section 160 of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) arises out of the order dated 26.08.2003 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal, in brief) in Income Tax Appeal No. 235 of......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: ...... income tax reference application under section 160 of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) arises out of the order dated 26.08.2003 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal, in brief) in Income Tax Appeal No. 235 of 2003-2004..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....This income tax reference application under section 160 of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) arises out of the order dated 26.08.2003 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal, in brief) in Income Tax Appeal No.2......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: ......e tax reference application under section 160 of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) arises out of the order dated 26.08.2003 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal, in brief) in Income Tax Appeal No.235 of ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)
....minal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251 ......instructed by Md. Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Petition for Leave to Appeal No.1932 of 2010. (From the judgment and order dated 21-10-2009 passed by the Administrative Appellate Tribunal in AAT No.45 of 2005.) Judgment Nazmun Ara Sultana J. - ...... Islam, Advocate-on-Record—For the Respondent. Civil Petition for Leave to Appeal No.1932 of 2010. (From the judgment and order dated 21-10-2009 passed by the Administrative Appellate Tribunal in AAT No.45 of 2005.) Judgment Nazmun Ara Sultana J. - The delay in filing this ..Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....y 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 ...... 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 ...... 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 ..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
....s Income Tax Reference application under section 160 of the Income Tax Ordinance,1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (briefly stated as the Tribunal) in Income Tax Appeal No......ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......ax Reference application under section 160 of the Income Tax Ordinance,1984 (hereinafter referred to as the Ordinance) has arisen out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (briefly stated as the Tribunal) in Income Tax Appeal No.3603 of 2..
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
.... the retrospective effect of the amended definition of 5 Ga Ga does also not have any manner of application in respect of the petitioner in the said writ petition. Referring to a decision of our Appellate Division in Abul Kashem Vs. Mahmudul Hasan, 64 DLR (AD) 65, Mr. Kowser submits that the Ap......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 ...... provision and it will always have retrospective effect. Further, though Mr. Zubair has also relied on one decision of our Appellate Division arising out of a case decided by the International Crimes Tribunal, widely known as Kader Molla's case, wherein the Appellate Division allowed the prosecu..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
....esh provides that "the High Court Division shall held superintendence and control over all Courts and Tribunal subordinate to it" and Article 11 provided that, "the law declared by the Appellate Division shall be binding on the High Court Division and the law declared by the either Di......hrough arbitration expeditiously.
The order of injunction granted earlier by the trial Court is hereby vacated.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 330
......n of Bangladesh, Article 109 of the Constitution of the People's Republic of Bangladesh provides that "the High Court Division shall held superintendence and control over all Courts and Tribunal subordinate to it" and Article 11 provided that, "the law declared by the Appella..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
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