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Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)
....tioners is reduced to the period already undergone by them. The respondent is directed to release them from the custody at once. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 109. ......lam, Advocate-on-Record—For the Petitioners. Biswajit Deb Nath, Deputy Attorney-General (appeared with the leave of the Court)—For the Respondent. Criminal Petition for Leave to Appeal No. 210 of 2012. (From the judgment and order dated 15-12-2011 passed by the High Court ..Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5
....
Present:
AFM Abdur Rahman J,
Md. Emdadul Haque Azad J
Star Vegetable Oils Limited, 195 Motijheel C/A, Dhaka………….Assessee-Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-03, Dhaka..………………....Res......
Sections 83(2), 177 and 154(3)
In the circumstances and facts whether the Taxes Appellate Tribunal Division Bench-03 Dhaka was justified maintaining the order of the Commissioner of Taxes (Appeal) without disposing the appeal on merit.
The Taxes Appellate Tribunal, being the hig..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....ging Director Mr. K.M. Khaled, 26, Shyamoli, Mirpur Road, Dhaka, Bangladesh……………………………Assessee-Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-14, 12/1, Bijoynagar, (6th floor). Dhaka, Bangladesh.…&hell......issatisfied by the said assessment order, the Assessee-applicant preferred two unsuccessful appeals for all these assessment years firstly, before the First Appellate Authority Commissioner of Taxes (Appeal) and next to the Taxes Appellate Tribunal and now formulated the following question of law in..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....eal on merit afresh.
The leave petition is accordingly, disposed of with the above observations and directions.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 127.
......olved:
Khurshid Alam Khan, Advocate instructed by Mahmuda Begum, Advocate-on-Record—For the Petitioner.
None Represented—For the Respondents.
Criminal Petition for Leave to Appeal No. 438 of 2011.
(From the judgment and order dated 2-1-2011 passed by the High Court Di..
Category: Criminal Law | Date: 12 Jan, 2015 | Hits: 6
....
Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A,
Dhaka-1000……………………..........Applicant (In all the cases)
Vs.
The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka……Respondent (In ......of 2005
(Assessment year 2003-2004)
(a) Whether, in the facts and circumstances of the case, the Taxes Appellate Tribunal was justified in upholding the orders of the Commissioner of Taxes (Appeals) and the Deputy Commissioner of Taxes in disallowing Zakat as an expenditure laid ..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....on) Present: Zinat Ara J Md. Habibul Gani J Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A, Dhaka-1000……Applicant (In all the cases) Vs. The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka………Respond......plication No.20 of 2005 (assessment year 2003-2004) has arisen out of the order dated 25.10.2004 passed by the Taxes Appellate Tribunal, Division Bench-3, Dhaka (the Tribunal, in short) in Income Tax Appeal No.631 of 2004-2005. 3. Income Tax Reference Applications No.21 of 2005 (assessment year..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....
Ed.
This Case is also Reported in:
......ax Ordinance.
3. Being aggrieved with and highly dissatisfied by the said assessment order, the Assessee-respondent, preferred appeal before the First Appellate Authority, Commissioner of Taxes (Appeal) Dhaka, being আয়কর আপীল পত্র নং-৩২০/সা-৫৮/২০..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....Haque Azad J Bangladesh Rural Advancement Committee (BRAC), 75, Mohakhali, Dhaka………………………Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, 28/F, Segun bagicha, Dhaka…………......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
....and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000…………….Assessee-Applicant.
Vs.
The Commissioner of Taxes, Taxes Zone-LTU, Dhaka……………….....Res......the Taxes Department and filed affidavit-in-opposition, wherein it has been claimed that the Taxes Appellate Tribunal was legally justified in law in upholding the order of the DCT concern and the CT(Appeal) regarding the disallowances of financial expenses of Tk. 5,61,17,329.00, because, of the fac..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
..... Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh………………………………Assessee-Applicant.
Vs.
The Commissioner of Taxes, Taxes Zone-1, C.G.O. Building-1, Agrabad, Chittagong, Bangladesh.…&hel......r, the Assessee-applicant, preferred আয়কর আপীলপত্র নং-৩০/কোং-৩/কঃঅঃ-১/০৮-০৯, before the First Appellate Authority, the Commissioner of Taxes (Appeal), upon which the first appellate authority reduced the amount of disallowances on its whim an..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....; Vice Chairman, Export Promotion Bureau Government of Bangladesh Vs. Acqua Foods Limited 50 DLR (AD) 113; Authorised Officer DIT, Dacca Vs. AW Mallik 20 DLR (SC) 229; Purtabpur Company Ltd. Vs. Cane Commissioner, Bihar AIR 1970 SC, 189; Chandrika Vs. State of Bihar AIR 1984 SC 322; Anirudhsinhji Ja......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....J
One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh................................review-Applicant
Vs.
The Commissioner of Taxes, Large Taxpayers Unit (L.T.U), 2nd Twelve Storied Building (6th floor), Segunb......9. Accordingly the application praying for review is allowed.
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: 14 Dec, 2014 | Hits: 0
....cable power of attorney being No. 4924 in favour of the bank. The plaintiff's son repaid the said investment facility with profit. On 22-1-2012 the plaintiff received a notice from Assistant Commissioner (Land), Chandpur Sadar and thereafter on inquiry he came to know that on 12-10-2011 the........Plaintiff Appellants
Vs.
Md. Nasiruddin, Assistant Vice President/Manager and others......Defendant-Respondents
Judgment
December 11, 2014.
Result:
First Miscellaneous Appeal is disposed of.
Civil Rule No. 647(FM) of 2012 is accordingly disposed of.
Bank&rsq..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
....
Case Referred to-
Ahsanul Azim Vs. Bangladesh, Writ Petition No. 1290 of 2011; SM Sanaullah Vs. Government of Bangladesh and others, Writ Petition No. 5294 of 2011;R.Vs. Metropolitan Police Commissioner (1968) 2 All ER-139; Associated Provincial Picture Vs. Wednesbury Corporation [1948] 1K......s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....d a gate pass on 17-10-2005 but at the time of taking delivery he found only 17,590 kgs iron scrap and there was a shortage of 2,310 kgs goods and he disclosing the said facts filed a petition to the Commissioner of Customs, Benapole, the photocopy of the said petition, marked exhibit 6. He further ...... Lawyers Involved: Abdul Basel Majumder with Md. Shamsul Alam with Md. Abbas Uddin, Advocates—For the Appellant. Salma Rahman, Advocate—For the Respondent No.2. Criminal Appeal No. 8595 of 2008. Judgment ANM Bashir Ullah J.— This criminal appeal, under s..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......as issued calling upon the opposite parties to show cause as to why the judgment and order dated 22-4-2013 passed by the learned Metropolitan Additional Sessions Judge, Court No. 3, Dhaka in Criminal Appeal No. 752 of 2012 affirming the judgment dated 23-8-2012 passed by the learned Metropolitan Joi..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
.... I agree.
Ed.
This Case is also Reported in:
......1984 (hereinafter referred to as the Ordinance) arises out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (shortly stated as the Tribunal) in Income Tax Appeal No. 4411 of 2003-2004. This is relating to the assessment year 2002-2003.
2. The sole qu..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
.... agree. This Case is also Reported in: ......1984 (hereinafter referred to as the Ordinance) arises out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (shortly stated as the Tribunal) in Income Tax Appeal No.4411 of 2003-2004. This is relating to the assessment year 2002-2003. 2. The sole que..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
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