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.................... (36)
When the DCT concerned discards the books of account, he has to raise dissatisfaction as to the method of accounting, regularly employed by the assesee and to pin point the defect in the item of expenditure, prior to discard the book version of the accounts, submitted by t......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:
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Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
....thout having any lawful authorities to do so and even without raising any dissatisfaction as to the method of accounting, regularly employed by the Assessee-applicant so also without pin pointing any defects in the item of expenditure.
3. Being aggrieved with and highly dissatisfied by the said......the result, the Income Tax Reference Application 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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ...... defendant started depositing the rent of Taka 1, 20,000 with the Court of Second Assistant Judge and Rent Controller, Dhaka under section 19 of the Rent Control Act. The plaintiff being the opposite-party contested the case asserting that the premises were necessary for his personal use as he decid..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ...... defendant started depositing the rent of Taka 1, 20,000 with the Court of Second Assistant Judge and Rent Controller, Dhaka under section 19 of the Rent Control Act. The plaintiff being the opposite-party contested the case asserting that the premises were necessary for his personal use as he decid..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... and the balance sheet in respect of 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 ......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: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....ied against non Muslim or follow Calcutta decision i.e. right of pre-emption cannot be applied against non-muslim under Muhammadan Law. 18. Right of pre-emption can be exercised when there is no defect of title in the vendor. The right of pre-emption comes into existence after a valid, complete......hich the property is held should, merely by reason that they are not themselves subject to Muham-madan Law, be permitted to evade those conditions and obligations. I wish to add that although I was a party to Moti Chand Vs. Muhammad Hussein Khan (2), (NWFPHC, 1875 p 147) my decision followed th..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... basis other than in accordance with the method of accounting regularly employed by it. 3. Whether on the facts and in the circumstances of the case in the absence of any specific finding of any defect in the accounts or that any of the expenditure claimed or cost incurred was not genuine it wa......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: ..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.
......t servant tenders his resignation, he continues to be in service until the resignation is accepted, for the reason that, for the cancellation of the contract of service, the consent of the other party is also necessary. Till his resignation is accepted, the employee continues to be in the emplo..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
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 ......Advocate—For the Petitioner. Dr. Monjur Kader, DAG with Md. Aminur Rahman Chowdhury, AAFG—For the State-Opposite—Party. Md. Khurshid Alam Khan, Advocate—For Opposite-party No. 2, Durniti Daman Commission, Dhaka. Inherent Power under Section 561A of the Code ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
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. ......an. The accused on the van overtook the rickshaw and stopped her in front of Monir Bakery at Borhanuddin ghat and they were taken inside the bakery. The accused persons talked with the informant party in different ways and at one stage they started beating the informant and her uncle and she wa..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......9 passed in Partition Suit No. 52 of 2009 by the learned Senior Assistant Judge, Karirngonj, Kishoregonj should not be set-aside. 2. Facts relevant for disposal of the rule are that the opposite party No. 2 as plaintiff filed Partition Suit No. 103 of 1988 in the court of learned Subordinate Ju..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......the road aimlessly as because he was insane. She also denied the suggestion that her son went to the beel for catching fish and drowned there. She denied the suggestion that being biased by the enemy party of the accused, she lodged the FIR. 31. P.W. 2 is Sohag. He is aged about 12 years and he..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
.... appears no special defence case on behalf of the accused in respect of the trap case that the P.W. 1 who led the trap party had any connivance with Abdus Salam Khokon in order to make a trap, such a defect which might have been taken place for the very new enactment of the Rules and as I have said ...... necessity for the enactment of the law and the Rules...... (48) Since there appears no special defence case on behalf of the accused in respect of the trap case that the P.W. 1 who led the trap party had any connivance with Abdus Salam Khokon in order to make a trap, such a defect which might ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
....hrough arbitration expeditiously.
The order of injunction granted earlier by the trial Court is hereby vacated.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 330
......ing, Court should keep its hands off from the proceeding pending before the Court………(50)
If a Party relies on the Contract he must rely on it for all Purposes—
A party cannot rely on a term of the contract to repudiate it and still say that the arbitration ..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315. ...... section 24 of the Non-Agricultural Tenancy Act against the pre-emptee-appellants and others stating, inter-alia, that they are co-sharers by inheritance in the case khatian. That the vendor opposite party No.3 Azimunnessa sold the case land by two kabalas dated 23-6-1994 to the pre-emptee-opposite ..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
....t that raised objection against the pay drawn by the petitioner, but it was not made a party, even the Secretary, Ministry of Finance was not made a party in the case; therefore, the case was bad for defect of party as well.
7. Mr. Khurshid Alam Rhan, learned Advocate, appearing for the petitio......e petitioner herein filed an application before the Administrative Tribunal, Bogra under section 4(2) of the Administrative Tribunal Act, 1980 (the Act, 1980) for an order to the effect that opposite party Nos. 2 and 3 (respondent Nos. 3 and 4 herein, hereinafter referred to as the opposite par..
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)
..... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61 ......tment of a receiver in respect of the litchi bagan. 2. The learned Joint District Judge, 2nd Court, Pabna having taken up the matter, heard both sides i.e. preemptee and pre-emptor opposite party. The pre-emptor opposite party of course did not file written objection although he resisted t..Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
..... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ...... of the child and therefore the decision of the trial Court is to be upheld and that of the appellate Court is to be reversed. 26. Mr. Mozahar Hossain, the learned advocate for the opposite party submits, that after the DNA test, he has no instruction from the defendant and therefore ..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
....n the disallowances in the profit and loss accounts under various heads of expenditures.
24. From the assessment order, it transpires that the DCT under different heads of income by pointing out defects of the assessee’s accounts disallowed certain expenses with cogent reasons and the app......idering the deletion of the explanation under Paragraph 1, Part-A of the Schedule of the Ordinance by the Act, 1999, the High Court Division by the judgment dated 14.02.2013, in which one of us was a party, decided as under:-
“In the light of such legal proposition, let us now turn our ey..
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
.... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ......levant fact as against each of the persons believed to be so conspiring, as well as for the purpose of proving the existence of the conspiracy as for the purpose of showing that any such person was a party to it." 8. Section 10 is intended to make as evidence communication between dif..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
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