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....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...... 1984 (Ordinance No. XXXVI of 1984); Section 159(2)
Sub-section (2) of section 159 of the Income Tax Ordinance 1984 is very clear on the point that the Taxes Appellate Tribunal, if required, may call for particulars respecting the matters raised in an appeal or cause further inquiry to be made ......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:
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Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....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......with regard to the rejection of the Review shall be erroneous while the pre-conditions, as laid down in the aforementioned provision of section 121A of the Income Tax Ordinance 1984 are categorically complied by the assessee-writ petitioner...........(16)
Lawyers Involved:
Mustafa Ta......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:
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Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....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......-1, Dhaka is justified in law in not allowing 21/2 % depreciation allowance on the Bangabandhu Setu and also not allowing 25% income tax on its income and in upholding the appellate Order mechanically affirming arbitrary assessment calculating income tax at the rate of 40% and lump depreciation......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
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......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: ......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: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....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......r to hold an audit 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&rsq......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
....rar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......ry steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......ome tax Ordinance, Inspecting Joint Commissioner of Taxes, Inspecting Additional Commissioner of Taxes or any person appointed to hold current charge of the Inspecting Joint Commissioner of Taxes may call for and examine the record of Deputy Commissioner of Taxes and pass any order revising the orde......rar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani J.- I agree.
This case is also Reported in:
......y steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani J.- I agree.
This case is also Reported in:
......arned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the respondent, contends that the order passed by the Tribunal is legal and does not call for any interference by this Court.
14. We have examined the reference application, the af......The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani J.- I agree.
This case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in: ...... 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in: ......arned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the respondent, contends that the order passed by the Tribunal is legal and does not call for any interference by this Court. 14. We have examined the reference application, the af......ngladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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...... ......ty. But this aspect was not considered by the two appellate authorities, rather on the decision made by the first appellate authority, the disallowances as has been made by the DCT concern was mechanically affirmed. The two Bench Member of the Taxes Appellate tribunal, while considering the question......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)
....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......d by the learned Joint District Judge, 4th Court, Khulna decreeing Title Suit No.47 of 2007 allowing pre-emption under Muhammadan Law against defendant-appellant. 2. In this appeal question calls for decision as to whether Muhammadan Law is applicable against non Muslim particularly agains......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)
....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......straight away accept the ratio decidendi of the cases as referred to above and hold that the submission made by the learned Advocate for the petitioner merits substance and this Division unequivocally hold that only for the purpose of ‘Audit’ the Deputy Commissioner Taxes can reopen......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.
......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 ......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.
.......
Leasing out the disputed land to the respondents or their legal representatives at present market price subject to proof of their genuine title
The decision taken by the Inter-Ministerial meeting does not contravene any of the provision relating to the acquisition of immovable property.
..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......e applicant by resorting to estimate. 4. Whether on the facts and in the circumstances of the case the Deputy Commissioner of Taxes could compute the income of the applicant by relying on the so called enquiry carried out by the Inspector of the circle long time after the relevant income year a......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)
....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......t Scheme, as provided in section 82BB of the Income Tax Ordinance 1984 and that return, being compliant, was accepted by the DCT concern, who issued receipt of the submission of the same, which practically made the tax liability of the Assessee-writ-petitioner as deemed finalized. Such a deemed fina......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)
....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......dered by the foreign buyer, made some of its job done by local garment not under sub contract but on as and when required basis. The learned Advocate Mr. Mustafa Kamal Mansoor in this respect categorically submitted before this court, that the order obtained by the Assessee-applicant, which is an ex......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)
..... 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; ......827 of 2008. Judgment Md. Nazrul Islam Talukder J.— On an application under section 561A of the Code of Criminal Procedure filed by the accused-petitioner, a Rule was issued calling upon the opposite-parties to show cause as to why the impugned proceedings of Special C...... 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 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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....... Nasrin Parvin Shefali along with the learned Assistant Attorney General Mr. Saikat Basu, appeared on behalf of the Taxes Department and filed the affidavit-in-opposition wherein it has been categorically asserted that the DCT concern upon finding the excess perquisite, excess management of expense......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)
....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: ......ke payment of Tk. 1,00,00,000.00 (one crore) through Pay Order as due tax and in default threaten to file criminal cases under section 165 and 166 of the Income Tax Ordinance 1984 on the ground of so called concealment of income of the Assessee-applicant. Finding no other alternative the Assessee-ap......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
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
.... ‘Lottery’ is a form of gambling punishable under Section 294A of the Penal Code with exceptions provided therein. e) the Magistrate of a district or other officer invested with full power of a Magistrate or the District Superintendent of Police may either himself enter, or by his w......ection 294A Gambling, its meaning, extent and status under law a) any game that is played for money, wager or stake or in other words played risking money or something of value for a chance to win a prize is gambling. b) the Nupun Khela including 1-10, 1-8, Dice and Howji are varied f......ice, Howji and also cultural programs at Noagaon Branch premises of the Club. He claims the games to be lawful and not anyway prohibited by law. His specific case is that the respondents, more specifically, the police do not have any authority to enter upon his premises and interfere with his lawful...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ..Category: Others | Date: 28 Jun, 2014 | Hits: 91
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ......ate and another………………………..Respondents Judgment June 10, 2014. Result: The appeal is dismissed. Bidhimala came into force on 29 March, 2007 whereas the trap in connection of this case was made on 10 April, 2007, t...... judgment of the trial Court submits that the accused from the very beginning of the case has been trying to misdirect the prosecution case in order to non-track the prosecution case. He categorically submits that the 8 notes of Bangladeshi Taka 500 was found in the possession of the accused wh......d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
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