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Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in: ......ackdrop of the aforesaid facts and circumstances, this income tax reference application has been filed raising the following questions:- “(1) Whether, in the facts and circumstances of the case, the Tribunal was justified in determining the short time loan taken by the applicant as deem d..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. 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: ...... the income year, certified by a chartered accountant. However, before discarding the books of account, the DCT has to raise his dissatisfaction and pin points the defects accordingly. In the instant case, the DCT simply relies on the copy of a report of an audit team and discards the book version o..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....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 ......lip;…....... (30) The right of pre-emption comes into existence after a valid, complete and bonafide sale, i.e. after the title has passed to the purchaser, and cannot be exercised in the case of any other alienation. The right to pre-emption is very special in its character. It is ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....have been issued without lawful authority and is of no legal effect. Communicate the order at once to the respondent No. 1. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 31. ......§Ÿà¦¾à¦›à§‡” allowing 21 days time for submitting return of the said assessment years of 2008-2009, 2009-2010 and 2010,2011. It is further asserted by the petitioner-assessee that the case of the assessment year 2010-2011 was audited earlier and the petitioner filed 1s appeal an..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury 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 Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......lose the bank loan amount of Tk. 2,85,59,317.00 which not been chargeable to tax does not come under the purview of section 93 of the Income Tax Ordinance 1984 as the same has been decided in so many cases of this court especially, in the case of Shahella Chowdhury Vs. The National Board of Revenue ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ......1, 2014. Result: The petition for leave to appeal is disposed of. Code of Criminal Procedure (V of 1898); Section 173(1) & 173(3B) Whether or not the investigation done in any case subsequent to the submission of a charge-sheet after the initial investigation is com..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
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: ......p;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 maintaining excess estimate of commission in 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.
......ovision relating to the acquisition of immovable property.
In the light of the findings, the Court direct to lease out the disputed land to the respondents or their legal representatives, as the case may be, at present market price subject to proof of their genuine title..........................
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: ......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 sections 159(2)/29(1)/30(g) of the Income Tax Ordin..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: ......sp;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 followed a regular method of accountin..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.
......the impugned order dated 22-7-2008 passed by the writ-respondents releasing the writ-petitioner from service on accepting his resignation letter dated 18-4-2007 (Annexure-H).
4. Respondent's case, in short, is that he was appointed in the BCS (General Education) Cadre as Lecturer. According..
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: ......year 2011-2012 and as such all the previous decision made by this court as to non-applicability of provision of section 93 against the deemed finalization of tax liability shall be applicable to this case.........(6) The Assessee-writ-petitioner Dr. Poly Dam submitted her income tax return for ..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.
......08 are taken up together and this judgment would govern both these rules.
2. Petitioners as plaintiffs instituted the aforesaid Title Suit No.137 of 1995 for permanent injunction. It is the case of plaintiffs that suit land originally belonged in 2 annas share to Hafiza Khatoon, wife of, A..
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: ......ed appeal and the Assessee-applicant since executed a sub-contract with the local garment company for making garments and paid bill, section 52 of the Income Tax Ordinance 1984 is applicable in their case and since the Assessee-applicant failed to deduct the Advance Income Tax (AIT) from the bill of..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: ......Commissioner of Taxes (DCT) to hold audit upon the said return. Thereafter, if the DCT concern considers to proceed for further assessment, he may do so within the purview of section 83 or 84, as the case may be, of the Ordinance. So holding of an audit by the DCT is a mandatory requirement before m..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 ....... Inherent Power under Section 561A of the Code It is pertinent to make a note of that inherent power under section 561A of the Code of Criminal Procedure can be invoked at any stage of the case even after conclusion of trial if it is necessary to prevent the abuse of the Court or otherwis..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: ......ntive applications which has 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 di..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: ...... has got the definite information as to the concealment of any income...........(26) Section 159(2) The power available under section 159(2) of the Income Tax Ordinance 1984 for remanding a case to the Deputy Commissioner of Taxes (Appeal) to cause further inquiry is intended by the legisl..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. ......e When there exists serious contradiction between F.I.R. lodged by the victim and his/her evidence given in the court, the High Court Division may disbelieve evidence of the witness. Because the case is one of no evidence………………............ (10) Law..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: ......f deduction of advance income tax upon the consumer. The provision of rule 16 did not make the payer of the bill to the gas company as “deducting authority” of such advance income tax. In case of gas bill payment, the consumer deposits the gas bill money to the Bank and the bank in turn ..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
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