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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: ......stant Income Tax Reference Application on the formulated question as aforementioned. 4. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......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: ......applicant preferred the instant Income Tax Reference Application as aforementioned. 3. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attornies General Ms. Nasrin Parvin along with Mr. Saikat Basu, appeared on behalf of the Taxes Department and......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: ......cumstances and on the facts whether the Taxes Appellate Tribunal was justified giving a decision regarding loan of the applicant. 2. The Assessee-applicant is an Advocate of the Supreme Court of Bangladesh and a individual income tax payee under the TIN. 073-107-5331/Circle-168 (previous-87), T..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....dged by Sri HN Gupta, Sub-Divisional Officer, Works arid Building Department, PG Hospital, Sub-division No.2, with the Bhowanipore police on the 5th of May 1953. On 10 August, 1953, the Investigating Inspector submitted a challan before the Police Magistrate, Alipore, against Niren, Nishit and Arun ...... of Moyna Miah Vs. State 5 BLD (AD) 99 is not applicable in the present proceeding, and, as such, the impugned proceeding should not be quashed. 9. Dr. Monjur Kader, learned Deputy Attorney-General along with Mr. Md. Aminur Rahman Chowdhury, learned Assistant Attorney-General appearing on ......led by the accused-petitioner, a Rule was issued calling upon the opposite-parties to show cause as to why the impugned proceedings of Special Case No. 13 of 2002 arising out of Chandanaish Police Station Case No. 7 dated 10-3-1998 corresponding to GR No.36 of 1998 under sections 409/109 o...... 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)
....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: ......nd circumstances of the case the appellate tribunal, Appellate Commissioner of Taxes and Deputy Commissioner of Taxes can disallow any item of management expenditure actually incurred by the assessee General Insurance Company for the purpose of the business without considering the annual account sub......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: ...... Vs. The Commissioner of Taxes in Income Tax Reference Application No. 313-314 of 2004; Global Insurance Co. Limited Vs. The Commissioner of Taxes in Income Tax Reference Application No. 202 of 2009; Bangladesh National Insurance Co. Limited Vs. The Commissioner of Taxes in Income Tax Reference Appl..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ents including the powers under section 117(2). (3) [The Commissioner, the Director General, Central Intelligence Cell,] the Inspecting Joint Commissioner, the Deputy Commissioner of Taxes or an Inspector, if he is so authorized in writing, may, for the purpose of making any enquiry which he co...... of the said section accepted the same and issued the receipt which deemed to have been finalization of tax liability for these two assessment years 2004-2005 and 2005-2006. On 10.2.2011 the Director General, Central Intelligence Cell (CIC) Dhaka, Mr. Sarwar Hossain Chowdhury asked the Assessee-appl......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. ......believe evidence of the witness. Because 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 A......te. 2.The facts relevant for disposal of the instant criminal petition are that one Kohinoor Begum, daughter of Jalil Dewan, as informant lodged a First Information Report (FIR) with Borhanuddin Police Station on 26-4-2004 alleging, inter-alia that on 25-4-2004 at about 6-00 PM the informant al...... 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)
....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: ......n serving notice demanding justice upon the respondents, preferred the instant writ petition and obtained the instant rule Nisi. 3. Pursuant to service of the notice, the learned Deputy Attorney General Mr. S. Rashed Jahangir, along with learned Assistant Attorney General Ms. Nasrin Parvin appe......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: ......Petition No. 1778 of 2007. Judgment A.F.M. Abdur Rahman J.— The writ petitioner obtained the instant rule Nisi on 25.03.2007, under the provision of Article 102 of the Constitution of Bangladesh to the following term; “Let a Rule Nisi issue calling the respondents Nos. 1 a..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....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: ......cient numbers as per the quota for the same post or not….......(10) Lawyers Involved: Md. Humayun Kabir for Md.Imrul Haydar- For the Petitioner. Goutam Kumar Roy,Deputy Attorney General, with Md. Eunus Ali, Assistant Attorney General-For the Respondents. Writ Petition No.6......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: ......p; Bangladesh and others………………………&hellip..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......n this score alone the writ petition 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&mdas......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......High court Division exercised writ jurisdiction without considering this aspect of the case at all and on this score alone the writ petition was not maintainable......(15)
Case Referred to-
Bangladesh Vs. Mizanur Rahman, 52 DLR 149.
Lawyers Involved:
GM Moniruzzaman, Deputy Attor..
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: ......on on the formulated question as aforementioned. Claim of the Taxes department. 4. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......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: ......llip;………………….Assessee-Applicant Vs. The Commissioner of Taxes, Large Taxpayers Unit (LTU), 2nd Twelve Storied Building, Segunbagicha, Dhaka, Bangladesh…………….....Respondent Judgment July 21, 2014 ..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
.... 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 ......n is tainted with bad faith and apparent malice. Lawyers involved: Momtazuddin Ahmed Mehedi with Shahab uddin Ahammad, Advocate-For the petitioner. Md. Motahar Hossain, Deputy Attorney General with Samarendra Nath Biswas, Assistant Attorney General, Ms. Purabi Rani Sharma, Assistant A......under Section 294A of the Penal Code with exceptions provided therein. e) the Magistrate of a district or other officer invested with full power of a Magistrate or the District Superintendent of Police may either himself enter, or by his warrant authorize any competent police officer to enter i......sion (Special Original Jurisdiction) Present: M. Moazzam Husain J Md. Badruzzaman J Md. Jafar Ullah...................Petitioner Vs. The People’s Republic of Bangladesh represented by the Secretary, Ministry of Home Affairs, Bangladesh Secretariat, Dhaka and..Category: Others | Date: 28 Jun, 2014 | Hits: 91
....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.
......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.
......nt and his companions found the dead body of Kohinoor lying on veranda of the place of occurrence hut. On the following morning at 10-35 am the informant Md. Kamal Biswas lodged the FIR with Lohagara Police Station upon which Lohagara PS Case No. 16 dated 24-9-2003 was started under section 11(ka) o......;dence that he was absent from the house when his wife was killed or explain by evidence how she came to meet her death.....(19)
Case Referred to-
Government of the People's Republic of Bangladesh Vs. Md Shafiqul Islam, 43 DLR (AD) 92.
Lawyers Involved:
Md. Zakir Hossain, Adv..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....d his guilt. The statement was read over to the accused and he put his signature therein. 56. In cross-examination, he stated that the accused was brought before him on 8-8-2007 at 10-00 am. Sub-Inspector Mokter Hossain brought the accused before him. The accused did not complain of any po.......133 of 2008, the Criminal Appeal No.8657 of 2008 and Jail Appeal No. 30 of 2009 have been heard together and disposed of by common judgment. 16. Dr. Md. Bashirullah, the learned Deputy Attorney General, Mian Md. Shamim Ahsan, the learned Assistant Attorney-General and Ms. Yeadia Zaman, the lea......and Jail Appeal No. 30 of 2009 have been heard together and are being disposed of by this common judgment. 4. The prosecution case, in short, is that the informant lodged an FIR with the Motihar Police Station, Rajshahi, alleging inter alia, that on 6-8-2007 at about 7-30 pm the sons of the inf......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)
....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 ......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)
....signal through gesture. He denied the defence suggestion that since the mutation was completed before 10-4-2007, so the transaction of bribe on that date is immaterial. 18. P.W. 2 Md. Emran Ali, Inspector of Police testified that on 10-4-2007 he was posted as Officer-in-Charge at Fatulla Police......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 ......t Act, 1958 has been directed against the judgment and order of conviction and sentence dated 4-3-2010 passed by the Special Judge, 4 Court, Dhaka in Special Case No. 2 of 2009 arising out of Fatulla Police Station Case No. 20(4) 72007 convicting the appellant Md. Mohoshin Mia under section 161 of t......ts that the accused from the very beginning of the case has been trying to misdirect the prosecution case in order to non-track the prosecution case. He categorically submits that the 8 notes of Bangladeshi Taka 500 was found in the possession of the accused which he had taken as bribe from Abd..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......taurant Vs. Deputy Commissioner of Taxes, Contractor Circle-14, Zone-7, Dhaka and another, reported in Kar Adalat, Vol.16(2003)20. 11. In reply, Ms. Mahfuza Begum, the learned Assistant Attorney General for the respondent invites our attention to the provision of section 83A as well as section ......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: ......estion (1), as reformulated in this reference application, is in the negative i.e. against the Revenue and in favour of the assessee-applicant. No costs. 24. The Registrar, Supreme Court of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S...Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......t Vs. Deputy Commissioner of Taxes, Contractor Circle-14, Zone-7, Dhaka and another, reported in Kar Adalat, Vol.16(2003)20. 11. In reply, Ms. Mahfuza Begum, the learned Assistant Attorney General for the respondent invites our attention to the provision of section 83A as well as section ......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: ......stion (1), as reformulated in this reference application, is in the negative i. e. against the Revenue and in favour of the assessee-applicant. No costs. 24. The Registrar, Supreme Court of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S...Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)
.... The respondent herein, as petitioner, filed the above mentioned AT Case No.92 of 2003 challenging the order of his dismissal from service stating, inter-alia, that he was appointed as Food Inspector under Ministry of Food and joined in the, office of the Controller of Food, Dinajpur on 24......lip;……………..Respondent Judgment June 9, 2014. Result: The petition is disposed of. Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General instructed by B Hossain, Advocate-on-Record—For the Petitioners. Khurshid Alam Kh...... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251 ......p; ..Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... 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 ......ourt Bagerhat for declaration of his title in the suit property. His case, in short, is that the land measuring 6.05 acres appertaining to CS khatian No. 152 of No. 3 Nalbunia Mouza under Sharankhola Police Station originally belonged to Ganga Charan. He settled the said land to Ananta Kumar Dey and...... 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
....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:
......nd circumstances of the case the questions raised in the reference application are liable to be decided in favour of the assessee.
10. In reply, Ms. Mahfuza Begum, the learned Assistant Attorney General takes us through the provision of section 19(11) of the Ordinance as was prevalent to the as......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:
.........................................
Provided that the provisions of this sub-section shall not apply in case of a loan or interest waived in respect of an assessee by a commercial bank including Bangladesh Krishi Bank, Rajshahi Krishi Unnayan Bank, Bangladesh Shilpa Bank or Bangladesh Shilpa Ri..
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
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