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M/s. House Build­ing Finance Cor­poration Vs. Commissioner of Income Tax, Dhaka, 1984, 13 CLC (AD)

....the assessee can­not properly be deducted."   18. According to the Tribunal case of Sarupchand vs. Commissioner of Income-tax, Bom (1936) IV ITR 420 did not support the principle justifying maintenance of one method of accounting for appellant's own purpose and submit......rofits and gains can­not properly be deduced there from, then the computation shall be made upon each basis and in such manner as the Income-tax Officer may deter­mine."  ...... There is no bar on changing over to a new system of accountancy what has not been laid down by the Act, cannot be prescribed by the Court………………(36) Lawyers Involved: Mozammel Hague Bhuiyan, Advocate ins­tructed by M.R. Khan, Advocate-on..

Category: Fiscal/Taxation Law | Date: | Hits: 102

State Vs. Abul Kashem, 1985, 14 CLC (AD)

.... In the result, the appeal is allowed, the High Court Division's order is set aside and that of the trial Court restored. Ed. This Case is also Reported in:  37 DLR (AD) 91. ...... In the result, the appeal is allowed, the High Court Division's order is set aside and that of the trial Court restored. Ed. This Case is also Reported in:  37 DLR (AD) 91. ......award sentence of Imprisonment for the period as prescribed by law, for such amount of default in payment under section 31(1) and 33(1) of the Code of Criminal Procedure……..(7) Lawyers Involved: A.W. Bhuiyan, Additional Attorney General, instructed by B. Hossain, Advoc..

Category: Criminal Law | Date: | Hits: 39

Bangladesh Vs. Abul Kaiser Chow­dhury and others, 1984, 13 CLC (AD)

....ow the defendants to take advantage of such an accidental slip of the plaintiff on a mere technical ground for that would be riding technicalities to death."  8. Keeping this principle in view there is no hesitation in saying that the order was bad and as the appellate cour...... reason to take a different view. In this view of the matter the appeal is allowed. The suit is dismissed. No order as to costs. Ed. This Case is also Reported in:  37 DLR (AD) 85. ......sh AIR 1971 (SC) 742; Messrs. Mackinnor Mackensie and Co. vs. Messrs Abdul Rahman Abdul Gani Merchants and another, 8 DLR 349; S. Ahmed Mian vs. Federation of Pakistan and another 7 DLR 376. Lawyers involved: M. Moazzem Hossain, Deputy Attorney-General, instructed by B. Hossain, Adv..

Category: Trust/Waqf Law | Date: | Hits: 193

Shafiqur Rahman Vs. Idris Ali, 1983, 12 CLC (AD)

....liance   from "Colonial Sugar Mills Company Vs. Irving" (1905) AC 369 and “Delhi Cloth & General Mills Company vs. Income-tax Commissioner", AIR 1927 PC 242. The principle of law enunciated in the first mentioned case has been followed in the last mentioned one...... Ahmed J. ORDER OF THE COURT By the majority decision, the appeal is dis­missed without any order as to costs. Ed. This Case is also Reported in:  37 DLR (AD) 71. ......loth & General Mills Company vs. Income-tax Commissioner, AIR 1927 PC 242; Province of West Pakistan vs. Manzoor Quader, PLR 1969 SC 623; Tarapada Ghose vs. Marimnessa Bibi, 19 DLR 711. Lawyers Involved: Rafiq-ul-Huq, Senior Advocate (M. Hafizullah, Advocate with him, instructe..

Category: Others | Date: | Hits: 86

Jarina Khatun & ors. Vs. Pulin Chandra Das and others, 1984, 13 CLC (AD)

....efuse such a relief, the court will not hesitate to act."  12. Subsequently, in the case of Nurun Nahar vs. Mohd. Fazlur Rahman (1979) BSCR 135, this Court reiterated the same principles. Further, referring to the provisions for amendment of the plaint as provided in rule 17......, the appeal is dismissed without any order as to costs. Ed.             This Case is also Reported in:  37 DLR (AD) 67. ......1965) 17 DLR 190, 1979 BSCR 135; Golam Hafez Mia Vs. Khadem Ali Meah (1977) 29 DLR 311 SC; Keramat Ali Vs. Muhammad Yunis, 15 DLR 120 SC; Nurun Nahar vs. Mohd. Fazlur Rahman (1979) BSCR 135. Lawyers Involved: M. Nurullah, Advocate (Hazrat Ali Sikder Advocate with him) instructed by ..

Category: Property Law | Date: | Hits: 38

Md. Osman Gani Vs. Mst. Kulsum Bibi & ors., 1984, 13 CLC (AD)

.... favour of such a party. The discreti­onary power cannot be exercised to nullify the effect of the abatement of the appeal safer as the deceased appellant is concerned''.  This principle is based on law and there is no question about its soundness inasmuch as exercise of suc......echnicality of procedural law. In the result therefore this appeal is dis­missed but there will be no order to costs. Ed. This Case is also Reported in:  37 DLR (AD) 63. ......Chowdhury and others AIR, 1939 Calcutta 582; Rameshwar Prasad and others Vs. Shambahan Lal Jagannath and ano­ther, A.I.R. 1963 SC 1901; Panna Lal Vs. State of Bombay A.I.R. 1963 SC 1516. Lawyers Involved: B.N. Chowdhury, Advocate instructed by Md. Sajjdul Huq, Advocate-on-Record..

Category: Property Law | Date: | Hits: 38

Alex & Simon International Ltd. Vs. Yasmin Bashar & others, 2007, 36 CLC (AD)

.... Division upon correct assessment of the materials on record arrived at a correct decision. The petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 359. ......Supreme Court Appellate Division (Criminal) Present: Md. Ruhul Amin CJ MM Ruhul Amin J Md. Tafazzul Islam J Md. Abdul Matin J Alex & Simon International Ltd…………………………&h......;……………………………………………..Respondents Judgment December 11, 2007. Lawyers Involved: Syed Mahbubar Ahmed, Advocate-on-Record-For the Petitioner. Md. Naw..

Category: Criminal Law | Date: | Hits: 45

Akbar Ali and oth­ers Vs. Mosammat Rabeya Sultana (Koli) and another, 2007, 36 CLC (AD)

.... In view of our discussions as above we find no substance in this petition and accordingly the petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 355. ...... In view of our discussions as above we find no substance in this petition and accordingly the petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 355. ......;.Petitioners Vs. Mosammat Rabeya Sultana (Koli) and another…………………….Respondents Judgment October 2, 2007. Lawyers Involved: Md. Nawab Ali, Advocate-on-Record-For the Petitioners. Sufia Khatu..

Category: Criminal Law | Date: | Hits: 45

Md. Jasimuddin Sarker Vs. State, 2008, 37 CLC (AD)

.... above, the submission of the learned Advocate-on-Record deserves no consideration. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 349. ...... above, the submission of the learned Advocate-on-Record deserves no consideration. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 349. ...... (on bail) Vs. The State, repre­sented by the Deputy Commissioner, Mymensingh and Others …………Respondents Judgment April 17, 2008. Lawyers Involved: Nurul Islam Bhuiyan, Advocate-on-Record-For the Petitioner. Not re..

Category: Criminal Law | Date: | Hits: 64

State Vs. Saheb Ali, 2008, 37 CLC (AD)

....Division upon correct assessment of the materials on record arrived at a correct decision. The petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 343. ......Division upon correct assessment of the materials on record arrived at a correct decision. The petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 343. ......……………………………………………….Respondent Judgment May 14, 2008. Lawyers Involved: Monsur Habib, Additional Attorney General instructed by Abu Sams Md. Khal..

Category: Criminal Law | Date: | Hits: 45

Bashir Mia and another Vs. State, 2009, 38 CLC (AD)

....16. In the facts and circumstances of the case we find no substance in these jail petitions which are accordingly dismissed. Ed. This Case is also Reported in: VI ADC (2009) 335. ......16. In the facts and circumstances of the case we find no substance in these jail petitions which are accordingly dismissed. Ed. This Case is also Reported in: VI ADC (2009) 335. ......p;…………………………………….Respondent (In both the Petitions) Judgment February 8, 2009. Lawyers Involved: A.B.M. Bayezed, Advocate-For the Petitioners. J.B.M. Hasan, Deputy ..

Category: Criminal Law | Date: | Hits: 41

Masud Miah & others Vs. Kishoregonj Zila Auto Tempo and Baby Taxi Malik Samity & others, 2007, 36 CLC (AD)

....ircumstances, we do not find any cogent reason to interfere with the judgment of the High Court Division. The petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 330. ......ircumstances, we do not find any cogent reason to interfere with the judgment of the High Court Division. The petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 330. ......¦â€¦â€¦â€¦.Petitioners Vs. Kishoregonj Zila Auto Tempo and Baby Taxi Malik Samity and others…….Respondents Judgment November 27, 2007. Result: The petition is dismissed. Lawyers Involved: Md. Aftab Hossain, Advocate-on-Record-For the Petitioners. A.K.M. Shahidul..

Category: Civil Law | Date: | Hits: 118

Md. Tozammel Hossain Vs. River Research Institute, 2008, 37 CLC (AD)

....present service. In view of the above, we find no sub­stance in the submission of the learned Counsel for the petitioner. Ed. This Case is also Reported in: VI ADC (2009) 326. ......present service. In view of the above, we find no sub­stance in the submission of the learned Counsel for the petitioner. Ed. This Case is also Reported in: VI ADC (2009) 326. ......oth­ers…………………………………………..Respondents Judgment March 20, 2008. Lawyers Involved: A. B. M. Nurul Islam, Senior Advocate, instructed by Md. Aftab Hossain, A..

Category: Employment/Service Law | Date: | Hits: 92

Anti-Corruption Commission Vs. Md. Abul Kalam Shamsuddin and others, 2008, 37 CLC (AD)

.... the above, we find no sub­stance in the submissions of the learned Advocate for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 323....... the above, we find no sub­stance in the submissions of the learned Advocate for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 323.......sion………………………………………………..Petitioner Vs. Md. Abul Kalam Shamsuddin and others…………………………….Respondents Judgment November 12, 2008. Lawyers Involved: Md. Khurshid Alam Khan, Advocate instructed by Md. Zahirul Islam, Advocate-on-R..

Category: Anti-Corruption Laws | Date: | Hits: 119

Md. Abdus Samad and oth­ers Vs. Md. Mukbal Hossain Mondal and others, 2008, 37 CLC (AD)

....ub­stance in the submissions of the learned Advocate for the petitioners. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 320. ......ub­stance in the submissions of the learned Advocate for the petitioners. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VI ADC (2009) 320. ......rs Vs. Md. Mukbal Hossain Mondal and others…………………………..Respondents Judgment August 25, 2008. Lawyers Involved: Syed Mahbubar Rahman, Advocate-on-Record-For Respondent No.1. Not ..

Category: Property Law | Date: | Hits: 28

A.H.M. Quamruzzaman and others Vs. Rajdhani Unnayan Kartripakkha (RAJUK), 2008, 37 CLC (AD)

....ondents are directed to ensure the same by implementing their undertaking. With this observation the leave petition is disposed of. Ed. This Case is also Reported in: VI ADC (2009) 316. ......ondents are directed to ensure the same by implementing their undertaking. With this observation the leave petition is disposed of. Ed. This Case is also Reported in: VI ADC (2009) 316. ......irman, RAJUK Bhaban, Motijheel, Dhaka and others……………………………..Respondents Judgment October 14, 2008. Lawyers Involved: Mainul Hosein, Senior Advocate instructed by Md. Taufique Hossain Advocat..

Category: Property Law | Date: | Hits: 38

Md. Sulder Ali and another Vs. Md. Rahim Baksh and another, 2007, 36 CLC (AD)

....ld that the petitioner is a co-sharer and failed the case within time after performing all within the formalities and allowed pre-emption in favour of the respondent and decided the case on correct principle of law and fact. We find no merit in this petition which is accordingly dismissed......ided the case on correct principle of law and fact. We find no merit in this petition which is accordingly dismissed. Ed. This Case is also Reported in: VI ADC (2009) 312. ...... Md. Rahim Baksh and another………………………………….Respondents Judgment December 4, 2007. Lawyers Involved: Chowdhury Md. Zahangir, Advocate-on-Record-For the petitioners. Mv..

Category: Property Law | Date: | Hits: 33

Bangladesh Vs. Chairman, 1st Court of Settlement, Segunbagicha, Ramna, Dhaka, 2003, 32 CLC (AD)

....ssion on the basis of the deeds of agreement. We find no illegality in the findings of the Court of Settlement or of the High Court Division on the question of posses­sion. We have perused the principle laid down in the case of Buxly Paints Limited Vs. Bangladesh reported in 31 DLR (AD) 266 ...... Division in the Writ Petition No. 1370 of 1994. In the result, the appeal is dismissed with­out any order as to costs. Ed. This Case is also Reported in: II ADC (2005) 346. .............Respondents. Judgment July 8, 2003. Case Referred to- Buxly Paints Limited Vs. Bangladesh 31 DLR (AD) 266; Bangladesh Vs K.M. Zakir Hossain 8 BLC (AD) 27. Lawyers Involved: Abdur Razaque Khan, Additional Attorney-General, instructed by K.M. Shahid..

Category: Property Law | Date: | Hits: 38

Md. Shaha Alam Vs. Musammat Farida Begum, 1997, 26 CLC (AD)

....rders as to costs, the judgment and decree of the lower appellate court are hereby restored. Ed. This Case is also Reported in:II ADC (2005) 343; 2 MLR (AD) 153; 2 BLC (AD) 92; 17 BLD (AD) 145. ......rders as to costs, the judgment and decree of the lower appellate court are hereby restored. Ed. This Case is also Reported in:II ADC (2005) 343; 2 MLR (AD) 153; 2 BLC (AD) 92; 17 BLD (AD) 145. ......indings of facts. It can­not superimpose itself as a third court for fresh appreciation of evidence. That is not its func­tion in the revisional jurisdiction..................................(9) Lawyers Involved: Syed Mahmood Hossain, Advocate appeared with the leave of the Court) instruct­..

Category: Family Law | Date: | Hits: 180

Danish Ali & others Vs. Mrs. Sakina Bai & ors., 1998, 27 CLC (AD)

....ever, any order as to cost. The impugned Judgment of the High Court Division is set aside and that of the trial court is restored Ed. This Case is also Reported in: II ADC (2005) 342. ......ever, any order as to cost. The impugned Judgment of the High Court Division is set aside and that of the trial court is restored Ed. This Case is also Reported in: II ADC (2005) 342. ......kash Roy Choudhury J Danish Ali & others .....................Appellants Vs. Mrs. Sakina Bai & ors.............Respondents Judgment March 16, 1998. Lawyers Involved: Md. Wahab Miah, Advocate instructed by Md. Sajjadul Huq, Advocate-on-Recor..

Category: Procedural Law | Date: | Hits: 96