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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: ......Tax (AIT), the DCT concern was mandated by the aforesaid provisions of section 83(2) to serve a notice to direct the Assessee-applicant to submit the required documents and without such compliance of law it is not befitting in the mouth of the DCT concern that the some point has not been proved by a..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....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.
...... returned to respective affected owners, says a PID handout.
The District Administration, Dhaka has requested all concerned to bring to its notice any such cases for taking further action as per law. Information giving necessary particulars like Dag, Mouza and Holding numbers, name of requiring..
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: ......d, originated in Pakistan and having a Branch in Bangladesh, filed the instant Income Tax Reference Application, under section 160(1) of the Income Tax Ordinance 1984, with the formulated question of law, as mentioned below, seeking opinion from this court; “Whether, on the facts, and in ..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......n No. 189 of 2010. Counsel(s) Appearing: Judgment AFM Abdur Rahman, J.— These 6(six) Income Tax Reference Applications, having been related to the similar questions of law, arising out of similar factual aspects, were heard analogously and now disposed of by this..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....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.
...... entirely based on contract, in matters of employment. The principles relating to contracts are applicable. It is for this reason that the principles applicable to withdrawal of offers under the law of contract are also applicable to the withdrawal of a resignation. A resignation can be wi..
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: ......Tax Ordinance 1984 against the Assessee-writ-petitioner expressing his intention to reopen the deemed finalized assessment of assessment year 2011-2012 of the Assessee-writ-petitioner. That being not lawful the issuance of the notice is required to be declared as has been issued without any lawful a..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
.... 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.
......tendent, Primary Teacher Institution and others.....Proforma-Defendant-Appellant-
Opposite Parties.
Judgment
September 4, 2014.
Result:
The petition is disposed of.
When law is there, until and unless the law is invoked no one can evict from the suit property by adminis..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
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: ......epartmental second appeal, filed seriously violating the section 158(4) of the Income Tax Ordinance 1984 without filed any condonation of delay prayer. (ii) Whether the Taxes Appellate Tribunal, lawful accepted and entertained the departmental second appeal filed after seriously violating the r..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: ......he case may be, of the Ordinance. So holding of an audit by the DCT is a mandatory requirement before making fresh assessment of the return and the non-holding of the same is nothing but violation of law. In the instant case, the DCT did not hold audit in any form. The provision of Ordinance being f..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 ......is not a public servant, and, as such, the impugned proceeding initiated against the accused-petitioner under sections 409/109 of the Code of Criminal Procedure is not maintainable in the eye of law. Learned Advocate, in support of his submissions, has relied on the decisions in the c..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: ......7 of 2013. Judgment A.F.M. Abdur Rahman J.— All these Income Tax Reference Applications have been taken together for hearing analogously as the same involved the identical question of law and facts and now disposed off by this single judgment albeit separately. 2. Income Tax Ref..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: ......er in order to benefit himself under the provision of section 184 of the Income Tax Ordinance 1984.......(24) The income tax statute has allowed the department to collect tax upon income through lawful way and not to extort money by invoking the power available to them under the Income Tax Ordi..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. ......in daily newspapers and, therefore, the High Court Division did not find any procedural laches in this case. He submitted that having found that the procedure of the trial was in accordance with law, the High Court Division erred in setting-aside and quashing the conviction and sentence of the ..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: ......ame a double payment, in the hands of the taxes department, of the same tax, since the tax department shall get tax from the earlier paid gas bills in due course, the tax department cannot be allowed lawfully to obtain twice on the same liability. This has happened in the instant case.................Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......s granted, resulting in Civil Appeal No.252 of 2003.
7. Mr. SM Moniruzzaman, learned Deputy Attorney-General, appearing on behalf of the appellants, submits that the High Court Division erred in law in not holding that classification of the imported goods is a disputed question of fact whi..
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: ......dash; The Assessee-applicant, Union Capital Limited, filed the instant Income Tax Reference Application under section 160(1) of the Income Tax Ordinance 1984 with the following formulated question of law, seeking opinion from this court; “Whether, in the facts and on the circumstances of ..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 ......ule is discharged. The Public Gambling Act, 1867 (Act No. II of 1867); section 3 The Penal Code, 1860 (Act No. XLV of 1860); section 294A Gambling, its meaning, extent and status under law a) any game that is played for money, wager or stake or in other words played risking money..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.
......the petitioner only on the point that the alleged victim died in her husband's house and the husband has to explain satisfactorily, but failed to consider the cardinal principle of law that husband will not be liable merely because the wife died in husband's house, if his..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....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 ......ation for temporary injunction which contradicted the judgment and order passed in the miscellaneous appeal and allowing the prayer for temporary injunction, the appellate court committed an error of law in the decision occasioning failure of justice. 14. It is further stated that the learned D..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....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 ......e was under legal obligation to ascertain whether the allegation of insanity was true or not before proceeding with the case; 7. the impugned judgment and order dated 1-12-2008 cannot sustain in law as the condemned prisoner was insane and incapable of taking his defence. 22. With the..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
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