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Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....0-2001 before the Appellate Additional Commissioner of Taxes, Appellate Range-2, Taxes Appellate Zone-2, Dhaka (shortly, the AACT) on the ground that the order of assessment made by the DCT is bad in law. The AACT, upon hearing, allowed the appeal in part and deleted an amount of Tk. 1,45,70,606/- w......es, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000…………………Respondent Judgment September 17, 2014 Result: The questions (1) and (2) formulated to determination answered in the affirmative in favour of the department-responde......is income tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance), at the instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhak..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....r Rahman, J.— These 2 (two) Income Tax Reference Applications preferred by the Assessee-applicant, Fidelity Assets and Securities Company Limited (FAS), having involved the similar questions of law based upon similar set of facts are heard analogously and now disposed off by this single judgme......his Case is also Reported in: ......come from the dealing of shares and consequently enhanced the income of the Assessee-applicant at an amount of Tk. 2,93,67,184.00. 4. Being aggrieved with and highly dissatisfied by the said two orders of assessment, in respect of assessment year 2006-2007 and 2007-2008, the Assessee-applicant ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
.... Result: The appeal is allowed. Muhammadan Law in Applying of Pre-Emption to A Non-Muslim, Particularly to a Hindu— Right of Pre-emption Muhammadans can claim benefit of the law of pre-emption under Muhammadan Law but the Hindu purchaser cannot claim the benefit of tha...... (2015) 302 ......aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....sioner of Taxes, Circle-2 (Companies) Taxes Zone-1, Chittagong. (Respondent No.1), violating the provision of section 82BB (3) of the Ordinance should not be declared to have been issued without lawful authority and is of no legal effect and/or pass such other or further order or orders as to t......nt: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment September 15, 2014 Result: The......n 82BB(1) without selection for audit by the National Board of Revenue.............................(11) When a return is filed by an assessee under section 82BB (1) that shall be deemed to be an order of assessment for a particular year. This provision is protected by subsection (3) of the..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ear 2006-2007. A bank loan is not an income chargeable to tax this has been decided in the case of Shahella Chowdhury Vs. The National Board of Revenue reported in 59 DLR 213 In the aforesaid view of law, reopening of the case of the petitioner for the assessment year 1999-2000 under section 93 for ......e, 1984 (Ordinance No. XXXVI of 1984); Section 93 S.R.O. No. 98 of 2007 Admittedly the Assessee-writ-petitioner in writ 13004 of 2012 has obtained the privilege of the S.R.O. No. 98 of 2007 and disclosed his undisclosed income for the assessment year 2006-2007 and paid the required tax alo......It further appears that the provision of Section 93(1) of the Income Tax Ordinance 1984 commenced with the phrase “any income chargeable to tax of any assessment year” which means that in order to re-opening any assessed return, if the definite information comes into the possession of th..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....be posed is whether or not there would be any prejudice if instead of calling it re-investigation", the second investigation was termed "further investigation", which is allowed by the law. Under normal circumstances, if on the basis of fresh evidence a supplementary charge-sheet......sent: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Abul Bashar Chowkidar.......................................Petitioner Vs. Abdul Mannan @ Khademul Islam and others…………… Respondents Judgment September 11, 2014......Ashrafuz Zaman Advocate-on-Record—For Respondent Nos.1-5. None represented—Respondent Nos.6-7. Criminal Petition for Leave to Appeal No.456 of 2011. (From the judgment and order dated 18th of August, 2004 passed by the High Court Division in Criminal Miscellaneous Case No..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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...... 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..................................I 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 hearing of the income tax case. In the instant ca..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
.... 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......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......Record—For the Appellants.
Md. Badroddozza, Advocate, instructed by Sufla Khatun, Advocate-on-Record—For the Respondents.
Civil Appeal No.48 of 2008.
(From the judgment and order dated 10-8-2006 passed by the High Court Division in Writ Petition No.6786 of 2005).
Judg..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....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 ......;……….....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,......ractically allowed the appeal, admitting the ground of appeal as to the entitlement of the Assessee-applicant bank to the 10% Head Office expenses, but committed error in the operating portion of the order passed in the appeal. This has led the Assessee-applicant to file two consecutives Miscellaneo..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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...... 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......m 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 order, within thirty days from the conclusion of hearing in his personal time and in the absence of ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
.... 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......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....................by Syed Mahbubur Rahman, Advocate-on-Record—For Respondent No.1.
None Represented—Respondent No.2.
Civil Petition for Leave to Appeal No.798 of 2012.
(From the judgment and order dated 15-5-2011 passed by the High Court Division in Writ Petition No.4717 of 2010).
Judg..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......nt September 3, 2014 & September 4, 2014 Result: The rule is made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Sections 82BB(1) and 83BB(3) The Finance Act 2011 The Assessee since obtained the finalization of her......espondent No. 3, so far it relates to the assessment year 2011-2012 only, should not be declared to have been initiated without lawful authority and is of no legal effect and/or such other or further order or orders passed as to this court may seem fit and proper. Claim of the writ-petitioner: ..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....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......ted in: 67 DLR (HCD) (2015) 42.
......
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 administrative order
The suit is filed by plaintiffs not by the defendants. The suit may be dismissed or ..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......lip;………..........................Respondent Judgment September 3, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: (i) Whether the Taxes ......epted and entertained the departmental second appeal filed after seriously violating the rule 28 of the Income Tax Ordinance 1984. (iii) Whether the Appellate Tribunal lawful vacated the C.T.(A) order regarding deleting the sub-contract disallowances of Tk. 13,42,500/- and also restored the DCT..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......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......al Division Bench-05, Dhaka was justified estimating family expenses of the applicant. 3. In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining the order of 1st Appellate Authority as well as assessment order in absence of audit under the mand..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....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......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 ......ntractor is appointed by any department of the Government for construction of any building, the contractor is termed as an agent of the concerned department of the Government. Receiving the work order for construction of a bhaban by the contractor as an agent from any department of the Govern&s..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......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......s to the management expenses, depreciation and capital gain enhanced the income of the Assessee-applicant to a huge amount. 7. Being aggrieved with and highly dissatisfied by the said assessment order, the Assessee-applicant preferred আয়কর আপীলপত্র নং-৮/এলট..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......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......he mandatory provision of income tax statute has not been complied with the provision of section 84 of the Income Tax Ordinance 1984 which empowered the DCT concern to make an exparte assessment order............. (20) The sign of applying the provision of section 84 is the service of..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
....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 ...............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......oner. Md Khurshid Alam Khan, instructed by Zahirul Islam Advocate-on-Record—For the Respondent. Criminal Petition for leave to Appeal Nos.119 of 2014. (From the judgment and order dated 5th of April, 2011 passed by the High Court Division in Criminal Miscellaneous Case No.2..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)
....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.....................as company rather the bill served by the gas company is collected through the banking channel, which has not been denied by the taxes department that the consumer pays the bill to the classified Bank and the Bank in turn pays the billed amount to the gas company. It appears from the highlighted port......(Annexures-B and B-1) from future bills of the respondent No. 3 or to refund the amount to the petitioner or to allow adjustment with future bills of the respondent No. 3 and/or such other or further order or orders passed as to this court may seem fit and proper”. Fact of the Writ Petiti..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
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