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....6615010629
12-7-2015
C 1159394
7-11-2015
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 197
......
......6615010629
12-7-2015
C 1159394
7-11-2015
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 197
..
Category: Fiscal/Taxation Law | Date: 27 Jan, 2016 | Hits: 0
City Vegetable Oil Mills Ltd Vs. Commissioner, Customs, Excise & Vat and Others, 2015, 44 CLC (HCD)
....hout any prejudice to the petitioners to take recourse to relevant provisions of law. Communicate this. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 114 ......Oil Mills Ltd………………………………………..Petitioner Vs. Commissioner, Customs, Excise & Vat and Others………..Respondent Judgment August 30, 2015 Result: ......hout any prejudice to the petitioners to take recourse to relevant provisions of law. Communicate this. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 114 ..Category: Fiscal/Taxation Law | Date: 30 Aug, 2015 | Hits: 5
Tufail K. Haider Vs. Extra Assistant Commissioner of Taxes and Others, 2015, 44 CLC (HCD)
.... upon the respondents to show cause as to why the impugned Order dated 26-5-2014 (Annexure-C) passed by the respondent No. 2 under section 120 of the Income Tax Ordinance, 1984 revising the income as shown under Universal Self Assessment and the Order dated 20-8-2014 (Annexure-E) passed by......Deb Choudhury J Tufail K. Haider…………………………...................Appellants Vs. Extra Assistant Commissioner of Taxes, and Others……………Respondent Judgment August 24, 2015 ......CT in respect of any proceeding before him under this Ordinance if the IJCT considers that any order passed in the said proceedings is erroneous and such error caused prejudice to the interest of the revenue, and, upon examination, he may pass such order thereon according to the circumstances of the..Category: Fiscal/Taxation Law | Date: 24 Aug, 2015 | Hits: 2
Torab Ali and Others Vs. Madris Ali Saha and Others, 2015, 44 CLC (HCD)
....y granted earlier by this court is hereby recalled and vacated. Send down the Lower Court's Records at once. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 44 ......This Case is also Reported in: 68 DLR (HCD) (2016) 44 ...... (5) Where applications are made by both the parties for any adjournment under sub-rule (3) or (4) and the applications are allowed with costs, the Court shall direct each party to pay such cost as revenue to the State. (6) The Court shall not, of its own, order any adjournment under this rul..Category: Civil Law, Procedural Law | Date: 29 Jun, 2015 | Hits: 1
....n that he should refrain from doing any illegal activities by abusing his official power.
No order as to cost.
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 173.
......;J
Farid Ahmed J
Esrarul Huq Chowdhury……………………….Appellants
Vs.
Government of the People's Republic of Bangladesh and Others………..Respondent
Judgment
June 28, 2015
Result:
Th......n that he should refrain from doing any illegal activities by abusing his official power.
No order as to cost.
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 173.
..
Category: Constitutional Law, Property Law | Date: 28 Jun, 2015 | Hits: 1
....s to costs.
Send down the record of the Court of Settlement.
Communicate the judgment to respondent No. 1 at once.
Zinat Ara J.- I agree.
Ed.
This case is also Reported in:
......
High Court Division
(Special Original Jurisdiction)
Present:
Zinat Ara J
J.N. Deb Choudhury J
Sarwar Alam Chowdhury being dead his legal heirs: 1(ka) Fazilatun Nessa Mimi and others. ......Petitioners
Vs.
Government of the People’s Republic of Bangladesh ......s to costs.
Send down the record of the Court of Settlement.
Communicate the judgment to respondent No. 1 at once.
Zinat Ara J.- I agree.
Ed.
This case is also Reported in:
..
Category: Abandoned Properties Law | Date: 27 May, 2015 | Hits: 35
Mahmudul Islam Vs. Anti-Corruption Commi¬ssion and others, 2015, 44 CLC (HCD)
.... Some of the deductions were legal and some not legal. In the first installment the ACC sent the petitioner a cheque for an amount of Taka 3,37,250 without deducting any amount as advance income tax and the petitioner paid income tax for the relevant financial year showing his total inco......diction) Present: Md. Ashfaqul Islam J Kashefa Hussain J Mahmudul Islam………………...Petitioner Vs. Anti-Corruption Commission and others............Respondents Judgment May 18, 2015. Result: The Rule is dis...... copy of this judgment be forwarded to the Chairman, Anti-Corruption Commission forthwith. Communicate at once. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 361 ..Category: Anti-Corruption Laws, Fiscal/Taxation Law | Date: 18 May, 2015 | Hits: 2
Orascom Telecom Bangladesh Limited Vs. Kalipada Mridha and others, 2015, 44 CLC (AD)
....d as expeditiously as possible. Accordingly, both the leave-petitions are disposed of with the above direction. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 292. ...... Orascom Telecom Bangladesh Limited..........Petitioner (In CP No. 327/11) Chief Executive Officer, Grameen Phone Limited............Petitioner (In CP No. 342/11) Vs. Kalipada Mridha and others................Respondents (In both the petitioner) Judgment May 11, 2015. ......cal or philosophical beliefs they may have. Commercial use of national anthem amounts to its desecration. 18. There is no gainsaying the fact that each of the leave-petitioners has been charging revenue for playing the national anthem on the mobile phones. On consideration of the Rules, in gene..Category: Constitutional Law | Date: 11 May, 2015 | Hits: 5
Hossain Ali and Others Vs. Government of Bangladesh and Others, 2015, 44 CLC (HCD)
....est possible amount of time preferably within 3(three) months from the date of receipt of the judgment of this court. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 37 ......orted in: 68 DLR (HCD) (2016) 37 ......nst the aforesaid appellate order for cancellation of the same and for hearing of the appeals as contained in Annexure-1 to the affidavit-in-opposition filed by the respondent No. 5. Accordingly, the revenue authority on 10-4-2003 issued four notices under the signature of the respondent No. 4, Char..Category: Property Law, Tenancy Law | Date: 30 Apr, 2015 | Hits: 4
....shy;cate the matters in accordance with law.
No cost.
Communicate the judgment to respondent No. 1 at once.
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 98
......is also Reported in: 68 DLR (HCD) (2016) 98
......e replies to the impugned orders admitting the allegations brought against it in this connection;
(g) the writ petitions are misconceived with malafide motive to avoid payment of huge Government revenue and the Rules are thus, liable to be discharged with costs.
10. In view of the submissi..
Category: Fiscal/Taxation Law | Date: 2 Apr, 2015 | Hits: 0
Asek Elahi Vs. Jalal Ahmedand others, 2012, 41 CLC (AD)
....nha, J and Md. Abdul Wahhab Miah, J I agree with the reasoning and findings given by my learned brother, Md. Abdul Wahhab Miah, J. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 5. ...... Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Md. Shamsul Huda J Asek Elahi.......................................Appellant Vs. Jalal Ahmedand others.......................Respondents Judgment March......nha, J and Md. Abdul Wahhab Miah, J I agree with the reasoning and findings given by my learned brother, Md. Abdul Wahhab Miah, J. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 5. ..Category: Property Law | Date: 14 Mar, 2015 | Hits: 45
State Vs. Engineer Monjurui Ahsan Munshiand another, 2015, 44 CLC (AD)
.... of Taka 65,00,000 in default and to suffer rigorous imprisonment for 1(one) year consecutively. 3. The Special Judge also confiscated the properties which were found beyond his known sources of income. 4. On appeal against the said judgment and order of the Special Judge, the High Court D...... Syed Mahmud Hossain J Hasan Foez Siddique J State………………………….Petitioner Vs. Engineer Monjurui Ahsan Munshiand another……………………….Respondents ......t afresh. The leave petitions are accordingly, disposed of with the above observations and directions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149 ..Category: Criminal Law | Date: 2 Feb, 2015 | Hits: 11
....pellate authority in the Taxes department, the Assessee-applicant has preferred the appeal before the first appellate authority against his grievance as to enhancement of his loss to a huge amount of income, which having prejudiced the Assessee-applicant, is entitled to file the appeal be......a..………………....Respondent
Judgment
January 14, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984)
Sec......tive and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....ing of these Income Tax Reference Applications reveals that the Assessee-applicant Getco Trading Limited is engaged in business of indenting and importation of machineries from abroad and derived its income from the commission, service charge, maintenance and rental charge. The Assessee-applicant is......hellip;………………Respondent
Judgment
January 12, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
Questions formulated for determination:
In Income Tax Referenc...... Income Tax Ordinance 1984.
3. Whether, in the facts and on the circumstances of the case, the tribunal under section 159(2)/35(3) is justified in maintaining the estimates of rental charges and revenue service receipts without having found any defect in the method of accounting or in the accou..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
.... benefit of the employees would only be admissible, if the employer has made effective arrangement to secure that tax shall be deducted at source from any payment made from the fund which are taxable income falling under the head ‘salary.’ Unless such arrangement is made, employer’......dent (In all the cases)
Judgment
January 11, 2015
Result:
The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favou......d right in professing the religion in the country. Further, Mr. Huq fails to show us that due to insertion of this article in the Constitution in the year 1988, the State has been paying Zakat on its revenue earnings. Since there is no evidence before us that the State is paying Zakat on the revenue..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
.... of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 under sections 160 and 161 of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) and the parties to the income tax reference applications are same. Therefore, these income tax reference applications have ......dent (In all the cases) Judgment January 11, 2015 Result: The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favou......d right in professing the religion in the country. Further, Mr. Huq fails to show us that due to insertion of this article in the Constitution in the year 1988, the State has been paying Zakat on its revenue earnings. Since there is no evidence before us that the State is paying Zakat on the revenue..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
.... affirmation by way of affidavit by the donor is also a document to be considered as to the genuinity of the gift. Both the appellate authorities considered the declaration of the husband made in his income tax return as to the gift made to the wife orally, which has been accepted by the wife and de......srin Parvin, AAG—For I.T. Department.
Sarder Jinnat Ali, with Md. Delowar Hossain—For the Assessee-respondent
Questions formulated for determination:
Whether on the facts and in the circumstances of the case the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legal......he result, the Income Tax Reference Application is rejected.
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: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 1. Whether in the facts and circumstances of the case the Tribunal was justified in rejecting the appeal of the Applicant and upholding the DCT’s finding that surplus of the Applicant’s income over expenditure which was neither used for charitable purposes during the year not set apart......llip;………….....Respondent Judgment December 24, 2014 Result: The twelve Income Tax Reference Applications are allowed answering the question in negative and in favour of the assessee-applicant. Questions formulated for determination: 1. Wheth......uestion 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 Dec, 2014 | Hits: 0
.... matured on the date of submission of the return in view of section 53F of the Income Tax Ordinance 1984.
B. Whether on the facts and in the circumstances the applicant is bound in law to deduct income tax at source from the interest of the term deposits when the interest itself has neither bee......e is also Reported in:
......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: 15 Dec, 2014 | Hits: 1
.... account, including cash book, ledger book, production register, stock register etc., pursuant to the provision of section 75(2)(d)(iii) of the Income Tax Ordinance 1984. The Assessee-applicant is an income tax assessee, holding TIN. 307-200-0804/Co-3, which submitted its income tax return under the......……....................................Respondent
Judgment
December 15, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated for determination:
1. Whether, in the fac......ed in negative and in favour of the Assessee-applicant.
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: 15 Dec, 2014 | Hits: 1
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