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State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......vestigation under the Chapter shall be completed without unnecessary delay, and as soon as it is completed, the officer in-charge of the police-station shall— (a) forward to a Magistrate empowered to take cognizance of the offence on a police-report in the form prescribed by the Governmen...... Ministry of Public Administration and others…..Respondents (In both cases) Judgment November 10, 2014. Result: The petitions are disposed of. Whether Investigation into a case by two Investigation Agencies can be done at a time or simultaneously— If inves......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
....le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......e being No. 142(ref:)/ 2007 and Rule No. 162(ref:)/2012 are disposed off accordingly.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 35(4)
In order to invoke the power, available under the provision of section 35(4) of the Income Tax Ordinance 1984, the DCT conc......atunganj, Chittagong.……Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-1, Chittagong…………………Respondent
Judgment
October 29, 2014
Result:
The questions formulated for determination are answered in the......le No. 162(ref:)/2012 are disposed off accordingly.
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: 29 Oct, 2014 | Hits: 1
....red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......3 of the Income Tax Ordinance 1984 has mandated the Taxes Appellate Tribunal to that effect................(25)
Section 160(1)
It cannot be treated that the legislature has only conferred a power upon the Taxes Appellate Tribunal to remand the case by setting aside the impugned order and n......icant
Vs.
The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka……………….....Respondent
Judgment
October 27, 2014 & October 28, 2014
Result:
The questions formulated for determinat......red in negative and in favour of the Assessee-applicant.
37. 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: 28 Oct, 2014 | Hits: 1
....ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......es. The provision section 121A of the Income Tax Ordinance 1984, prevailing at the relevant period is produced below for better appraisal;
Income Tax Ordinance 1984
Section 121A. Revisional power of Commissioner.-
1) The Commissioner may on an application made by the assessee, call fo......e Court
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner
Vs.
1. The Commissioner of Taxes, Taxes Zo......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....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:
......hout any restraint in the process of assessment of the total income of an assessee under sub-section (2) of section 83 of the Ordinance. Discretion of statutory authority in the exercise of statutory power, particularly in taxation matter if though to be unlimited then exercise of such discretion ma......n, Air Port Road, Banani, Dhaka-1212........................Assessee-Applicant.
Vs.
The Commissioner of Taxes, Taxes Zone-1, Dhaka............................Respondent
Judgment
October 22, 2014 & October 23, 2014
Result:
The questions formulated for determinat......o provided for a fund of the authority which shall be utilized to meet the charges in connection with its function under the Ordinance and the fund shall be placed to the credit of the authority from grants made by the government, Loans obtained from the government, grants made by the local authorit..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ......rported signature of the defendant No.1 appearing in the alleged bainapatra is actually of the defendant No.1. The learned Advocate has submitted that though section 73 of the Evidence Act has empowered the Court to compare any disputed signature with any signature admitted or proved to have be......Respondents Judgment September 20, 2014 Result: The appeal be allowed. When Court obtains expert's opinion Where other evidence produced before Court are sufficient to prove the genuineness of any disputed signature or document the Court may not insist for expert&#......t believed both the PW 2 and PW 3 also making comment that the reasons assigned by the appellate Court below for not believing these two witnesses were not correct at all. 7. Leave to appeal was granted on the submissions of the learned Advocate for the defendant-leave petitioner to the effect ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ant Attorney General Mr. Saikat Basu, appeared on behalf of the Taxes Department and filed affidavit-in-opposition, wherein it has been stated that the DCT concern was lawfully entitled to invoke the power available under the provision of section 35(4) of the Income Tax Ordinance 1984 and to book ve...... High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Fidelity Assets and Securities Co. (Subsequently converted into “FAS Finance & Investment Ltd…………………&h......vocate and perused the materials on record. Deliberation of the Court: 10. Admittedly, the Assessee-applicant is a public limited company engaged in lease finance business under the license granted by the Bangladesh Bank, pursuant to the provision of Financial Institution Act 1993. The Ban..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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:
......it and thereupon proceed if so required to make the assessment afresh under section 83 or section 84 of the Income Tax Ordinance 1984 as the case may be and this provision has categorically conferred power upon the Deputy Commissioner of Taxes making him a ‘Person designata’, who is an a......ent:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
FAS Finance & Investment Ltd., Subastu Imam Square, 4th floor, 65 Gulshan Avenue, Gulshan, Dhaka, represented by its Managing Director.
Mr. Md. Mofiz Uddin Chowdhury…………………&hell......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:
..
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 ......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 .........................Appellant Vs. Sabbir Ahmed Chowdhury....................Respondent Judgment September 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted if he is a defaulter in payment of rent, if the landlord needs the suit premises ......eved by and dissatisfied with judgment and order passed by the High Court Division, the plaintiff filed Civil Petition for Leave to Appeal Nos.2007 and 2008 of 2009 before this Division and leave was granted on both the petitions on 11-7-2010 resulting in Civil Appeal No.212 of 2010. 8. Mr. Raf..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. ......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. ......n.....................Appellant Vs. Sabbir Ahmed Chowdhury.................Respondent Judgment September 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted under the Premises Rent Control Act (1) if he is a defaulter in payment of rent ......eved by and dissatisfied with judgment and order passed by the High Court Division, the plaintiff filed Civil Petition for Leave to Appeal Nos.2007 and 2008 of 2009 before this Division and leave was granted on both the petitions on 11-7-2010 resulting in Civil Appeal No.212 of 2010. 8. Mr. Raf..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
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: ......ce, 1984 (Ordinance No. XXXVI of 1984); Section 35(4) The Deputy Commissioner of Taxes (DCT), in pursuance to the provision of section 35(4) of the Income Tax Ordinance 1984(the Ordinance), is empowers to discard the books of account of an assessee on the ground that (i) no method of accounting...... ......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)
....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 ......es of Europe. It provides that, upon the death of an owner, his property is to be divided into numerous fractions, according to extremely rigid rules, so rigid as to practically exclude all power of testamentary disposition, and to prevent any diversion of the property made even ...... Ashish Ranjan Das J Onil Kuar Podder and others ...........Defendants- Purchaser-Appellants Vs. Mostafa Unuch…………...................Plaintiff-Preemptor- Respondent Judgment September 15, 2014. &nbs......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 ..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. ......tion 93 of the Ordinance. Learned Advocate further submits that the DCT has no option but to accept the returns while the assessee filed returns under Universal Self Assessment and the DCT has got no power to reopen the returns if the returns are not referred to him by the Board for audit under sub-......;Sections 82BB (1) and 93 Filing With The Return By The Assessee Under Section 82BB(1), No Question To Reopen The Return Exercisecd By The Deputy Commissioner Of Taxes- DCT has no authority to reopen the return of the assessee by issuing notice under section 93 while the assessee files ret......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. ..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
....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.
......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.
......rifun Nessa and others………………Respondents
Judgment
September 9, 2014.
Result:
The appeal is disposed of.
Leasing out the disputed land to the respondents or their legal representatives at present market price subject to proof of their ......udgment and order passed by the High Court Division, the writ respondents as the leave petitioners moved this Division by filing Civil Petition for Leave to Appeal No.676 of 2007, in which, leave was granted on 3-1-2008 resulting in Civil Appeal No.48 of 2008.
8. Mr. Bishno Dev Chakrabarty, lea..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
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: ......lication No. 189 of 2010 is related to assessment year 2006-2007. 4. All the instant Income Tax Reference Applications have raised the similar and identical question as to the scope of the power available under the provision of section 35(4) of the Income Tax Ordinance 1984 and also the l......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 accounting its income could be computed by resorting to estimate or in any manner or basis other than in accordance with the method of accounting regular......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
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: ......ed under the provision of section 83BB(3) of the Income Tax Ordinance 1984 and not otherwise and therefore the issuance of notice under section 93, Annexure-B, is nothing but a colourable exercise of power by the Taxes Department and therefore the issuance of the same is required to be declared as h...... 1984 and not otherwise...........(5) The amendment made through Finance Act 2011 shall not be applicable on assessment 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 sha......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: ..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
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: ......icant is required to be answered in negative and in favour of the Assessee-applicant. 9. On the other hand the learned Assistant Attorney General Ms. Nasrin Parvin, argued that the tribunal is empowered to admit any time barred appeal and the Assessee-applicant since executed a sub-contract wit......e rule 28 of the Income Tax Ordinance 1984. (iii) Whether the Appellate Tribunal lawful vacated the C.T.(A) order regarding deleting the sub-contract disallowances of Tk. 13,42,500/- and also restored the DCT’s unlawful assessment order without any legal basis. The Income Tax Ordinan......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: ..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
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 ....... Khurshid Alam Khan, Advocate—For Opposite-party No. 2, Durniti Daman Commission, Dhaka. 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 e...... Vs. State & another…………………..Opposite-Parties Judgment August 13, 2014 Result: The Rule is discharged. Case Referred to- State Vs. Iqbal Hossain, 48 DLR (AD) 100; Khurshid Alam Vs. Azizur Rahman, 9 BLC (AD) 241; ......o be continued for ends of justice. 39. Having considered all the aspects of the case, we do not find any merit in this Rule. Accordingly, the Rule is discharged. 40. The order of stay granted at the time of issuance of the Rule stands vacated. 42. The learned Divisional Special ..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: ...... the Income Tax Act completely, exhaustively and to the exclusion of 3every other provision not expressly incorporated, govern the computation of the profits and Gains of insurance business. The power of the Assessing Authority under rule 6 of the First Schedule to the Income Tax Act does not, ...... assessee. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Section 29(viii) Under section 29(viii) of the Income Tax Ordinance 1984, any amount paid by an assessee company to its employee and styled as entertainment allowances are admissible as deduction in the computatio......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: 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: ......d assessment has got no legal implication where the mandatory provision of income tax statute has not been complied with the provision of section 84 of the Income Tax Ordinance 1984 which empowered the DCT concern to make an exparte assessment order............. (20) The sign of ...... also Reported in: ......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: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
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