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Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....14 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether, in the facts and on the circumstances of the case, the Tribunal under 159(2) was judicious in maintain...... Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh..................................e Income Tax Ordinance, 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 he..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
.... acre at Mouza-Dhanmondi under Dhanmondi Police Station appertaining to CS Plot No.192 and SA Plot No.868 under CS Khatian No.189 and SA Khatian No.2/A, acquired in LA Case No. 122/60-61.
2. The facts for the purpose of disposal of this appeal, in a nutshell:
The writ petitioners, Mosammat......ppellate Division
(Civil)
Present:
Nazmun 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…&hellip......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)
....8, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: Whether, on the facts, and in the circumstances of the case, the Tribunal was justified, legally, under section......;……….....Respondent Judgment September 7, 2014 & September 8, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: Whether, on the facts,......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)
....014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether on the facts and in the circumstances of the case in the absence of any finding that the applicant has not ...... bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether on the fact......pon serving notice under section 83(1) of the Ordinance, directing the assessee to appear before him to conduct hearing and to explain the return along with supporting the accounts with the submitted evidence, may resort to the provision of section 83(2) of the Ordinance for passing the assessment o..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
.... civil petition for leave to appeal is directed against the judgment and order dated 15-5-2011 passed by the High Court Division in Writ Petition No.4717 of 2010 making the Rule absolute.
2. The facts relevant for the purpose of disposal of this civil petition for leave to appeal, in a nut......ellate Division
(Civil)
Present:
Nazmun 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....................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.
..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
....tead, filled earth and also dispossessed defendant PTI and make boundary wall. It is also the case of defendant that they tried to evict the plaintiffs but they did not proceed further. The aforesaid facts i.e. digging of ponds, construction of homestead and filling of earth cannot be done in hiding......ted 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
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....n the negative and in favour 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 profes......hellip;……………Respondent Judgment September 1, 2014 Result: The question no.(3) formulated for determination is answered in the negative and in favour of assessee. The question Nos. 1, 2 and 4 are not required to be answered. Q......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)
....relied on the decision in the case of State Vs. Niren Das Gupta reported in 1957 Criminal Law Journal page 124 (Volume 58 CN 40) (Calcutta High Court). Mr. Khan lastly submits that from the attending facts and circumstances of the case, that the accused-petitioner who received the work order as prin......1; Md. Matiur Rahman Vs. State, 19 BLD 607 = 4 BLC 375; Golam (Md.) Abdul Awal Sarkar Vs. State, 49 DLR 95; Abul Basher Vs. State, 47 DIJR 521; Abdul All Vs. State, 30 DLR (SC) 58; Taslima Khatoon Chhanda Vs. State, 17 BLC 277; Lutfar Rahman Vs. State, 25 DLR (AD)101; Md. Moslem Uddin Vs. State, 10 ......uted questions of fact cannot be decided invoking the jurisdiction under section 561A of the Code and it is the function of the trial Court which will decide the factual aspects of the case on taking evidence..... (19) The accused-petitioner is an agent of the Roads and High Ways, since prima-f..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....3. 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 Reference A......ellip;………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Se......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)
....ee. Questions formulated 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......hellip;…………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: In Income Tax Reference......es (Appeal) to cause further inquiry is intended by the legislature to be applicable in the case where further inquiry is required on any point which is not in front of the tribunal. But when all the evidences are in front of the tribunal it being the highest authority of appeal in the Taxes Departm..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
.... is directed against the judgment and order dated 5-4-2011 passed by a Division Bench of the High Court Division in Criminal Miscellaneous Case No.20704 of 2010 making 5 the Rule absolute. 2.The facts relevant for disposal of the instant criminal petition are that one Kohinoor Begum, daughter o...............Petitioner Vs. Robin............................Respondent Judgment July 24, 2014. Result: The petition is disposed of. Contradiction between F.I.R. lodged and evidence When there exists serious contradiction between F.I.R. lodged by the victim and hi...........Petitioner Vs. Robin............................Respondent Judgment July 24, 2014. Result: The petition is disposed of. Contradiction between F.I.R. lodged and evidence When there exists serious contradiction between F.I.R. lodged by the victim and his/he..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....be declared to be without lawful authority and of no legal effect and/or why such other or further order or orders should not be passed as top this court may seem fit and proper. 2. The relevant facts for disposal of the Rule ,inter alia, are that the petitioner made an application to be appoin......sp; Bangladesh and others…………………………..Responde......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: ..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....y the appellants, is directed against the judgment and order dated 4-1-2000 passed by a Division Bench of the High Court Division in Writ Petition No.287 of 1995 making the Rule absolute.
2. The facts leading to the filing of this appeal, in a nutshell, are:
The respondent opened Letter of......
(Civil)
Present:
Nazmun 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
Jud......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)
....plication is allowed.The question formulated 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 ......llip;.....Respondent Judgment July 21, 2014 Result: The Income Tax Reference Application is allowed.The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: Whether, in the f......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
....ce No. 150 of 2005 with Criminal Appeal No. 4256 of 2005 and Jail Appeal No.1180 of 2005 rejecting the reference and dismissing the appeals, altering the conviction and sentence.
2. The relevant facts, for disposal of the case, are that the deceased Kohinoor was married with accused Mahabur She......ecially within the knowledge of any person the burden of proving that fact is upon him. This principle has been applied in many cases where the wife has been found killed in the house of the husband where they reside together. In such circumstance, the husband will have to prove by positive evi......ouse of the husband where they reside together. In such circumstance, the husband will have to prove by positive evidence 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 Peopl..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....not be sustained inlaw. 17. On the other hand, Mr. M Qumrul Huq Siddiki, learned Advocate appearing on behalf of the opposite parties submits learned District Judge after proper discusses at the facts and circumstances of the case found prima facie arguable case in favour of the defendant No. 1......: 68 DLR (HCD) (2016) 179 ......essing the land by constructing house and with boundary in 0.0733 and V3rd decimals of land from the southern part of the plot by amicable partition but the trial court found that without taking evidence this controversy could not be resolve as the defendants Nos. 29-33 disputed the fact. The t..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....to get the benefit of section 465 of the Code of Criminal Procedure. The further defence case is that the accused is innocent and he has falsely been implicated in this case. 13. Considering the facts, circumstances of the case and the evidence on record, the learned Sessions Judge, Raj sh...... Md. Sajjad Ali...........................Condemned Prisoner Judgment June 16, 2014. Result: The Death Reference No.133 of 2008 rejected. Criminal Appeal No. 8657 of 2008 and the Jail Appeal No.30 of 2009 are allowed. Case Referred to- Mizazul Islam Dablu Vs. S......d to be tried. 10. In order to substantiate the charge against the condemned-prisoner, the prosecution has examined as many as 15 witnesses in this case. 11. After close of the recording of evidence of the prosecution witnesses, the accused was examined under section 342 of the Code of Cri..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 ......san Foez Siddique J AHM Shamsuddin Chowdhury J Engineer Abdul Md. Wadud .............Petitioner Vs. State and another............................Respondent Judgment June 16, 2014. ......e of misappropriation of money cannot be sustained against the petitioner on the basis of the police report and since there is no allegation against him in the FIR, there is practically no legal evidence to substantiate the charge brought against him. He further submits that the learned Special..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....rruption Act (Act No. II of 1947) sentencing him to suffer rigorous imprisonment for 3(three) years with a fine of Taka 2,000 in default to suffer rigorous imprisonment for 6 months more. 2. The facts relevant for disposal of the appeal in short, is that Md. Berizir Ahmed, Deputy Director of th......; ......inal Procedure when he repeated his innocence and declined to examine any defence witness but submitted some papers which have been kept in the record. 6. The trial Court on consideration of the evidence and other materials on record found the accused guilty under section 161 of the Penal Code ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....ed Income Tax Appeal No. 235 of 2003-2004 before the Tribunal and the Tribunal considered the appeal on merit and allowed the appeal in part relating to other grounds. But it, without considering the facts and circumstances of the case as well as the legal provision, affirmed the order of the DCT re...... Ed. This Case is also Reported in: ......y the Rule is made absolute without any order as to cost. The impugned assessment order dated 27.10.05 as well as the notice issued under section 83(1) of the Ordinance dated 20.10.05 and the notice, evidenced by Annexure-G to the supplementary affidavit and Annexure-C & C-1 to the writ petition..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
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