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....ncome Tax Appeal No. 5905 of 2002-2003 before the Tribunal. The Tribunal, upon hearing, set-aside the order of the CTA, sent the appeal back to the CTA and directed the CTA for hearing of the appeal afresh.
Thereupon, the CTA, upon hearing of the appeal afresh, upheld the addition of Tk. 32,44,......f commission to the Foreign Buying Agents under section 53E of the Ordinance..............(18)
Lawyers Involved:
Mahfuza Begum, AAG with Nurun Nahar, AAG—For the applicant in both the applications.
Sarder Jinnat Ali—For the respondent in both the applications.
..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....ation on merit. If the learned Judges were not satisfied with the propriety or otherwise competency of the person who had sworn in the affidavit, they could ask the learned Attorney-General to file a fresh application or a proper application duly sworn in by a competent person, than the one sworn in...... the case." 5. Being aggrieved by and dissatisfied with the interim directive No. 2, the State filed this Crl.P. During the pendency of this Crl.P (No.202 of 14), on behalf of the State, an application was filed before the concerned Bench of the High Court Division for modifying the order ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ncome Tax Appeal No. 5905 of 2002-2003 before the Tribunal. The Tribunal, upon hearing, set-aside the order of the CTA, sent the appeal back to the CTA and directed the CTA for hearing of the appeal afresh. Thereupon, the CTA, upon hearing of the appeal afresh, upheld the addition of Tk. 32,44,......commission to the Foreign Buying Agents under section 53E of the Ordinance...............(18) Lawyers Involved: Mahfuza Begum, AAG with Nurun Nahar, AAG—For the applicant in both the applications Sarder Jinnat Ali—For the respondent in both the applications Income ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....ncome Tax Appeal No. 5905 of 2002-2003 before the Tribunal. The Tribunal, upon hearing, set-aside the order of the CTA, sent the appeal back to the CTA and directed the CTA for hearing of the appeal afresh. Thereupon, the CTA, upon hearing of the appeal afresh, upheld the addition of Tk. 32,44,......ion formulated to determination answered in the negative in favour of the department-applicant Lawyers Involved: Mahfuza Begum, AAG with Nurun Nahar, AAG—For the applicant in both the applications. Sarder Jinnat Ali—For the respondent in both the applications. Incom..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....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:
...... and thereafter filed the instant two Income Tax Reference Applications for those two assessment year and formulated the following two questions in the identical term in both the Income Tax Reference applications, as aforementioned.
Claim of the Taxes department:
5. Upon service of the not..
Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1
....ssed by the IACT under section 120 of the Income Tax Ordinance 1984 is a palpable illegality and accordingly the tribunal set aside the assessment order but remanded the case to the DCT concern for a fresh assessment. This has prejudiced the Assessee-applicant and prompted to prefer the instant two ......person appointed to be an Assistant Commissioner of Taxes, an Extra Assistant Commissioner of Taxes and a Tax Recovery of Officer.
Therefore, both the questions formulated in these two reference applications are required to be answered in negative and in favour of the Assessee-applicant.
I..
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:
......dinance 1984, which was ultimately assessed under the provision of section 82BB/93/83(2) and 83(2) by the DCT concern which having prejudiced the assessee writ petitioner, it preferred the revisional application under the provision of section 121A of the Income Tax Ordinance 1984, leaving aside its ..
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:
......acts and in the circumstances the Taxes Appellate Tribunal is justified in law in not allowing tax rate at 25% and 21/2% depreciation to the Jamuna Multipurpose Bridge.
Common Facts of the three applications:
3. All the factual aspects in these three Income Tax Reference Applications are m..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....ommission and others.............Respondents Judgment October 21, 2014. Result: The petition is dismissed. When a supplementary charge-sheet is submitted on the basis of fresh evidence Under normal circumstances, if on the basis of fresh evidence a supplementary ch...... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
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: ......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
....on and this has authorized the Deputy Commissioner of Taxes to comply the order of the National Board of Revenue in order 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 pr......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
....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:
......
Md. Khurshedul Alam, DAG with Nurun Nahar, AAG—For the respondent
Income Tax Reference Application No. 550 of 2004
Judgment
Zinat Ara J.— This income tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the O..
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:
......respondent
Income Tax Reference Application No. 550 of 2004
(Applications under section 160(1) of the Income Tax Ordinance, 1984)
Judgment
Zinat Ara J.- This income tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the O..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
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 ......91 (in short, the Act) it cannot be said that by such acceptance or withdrawal it would be deemed that he admitted as correct any of the particulars set forth in the postal money order form or in the application for deposition of such rent or that he waived any notice to quit given by him to the ten..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. ......91 (in short, the Act) it cannot be said that by such acceptance or withdrawal it would be deemed that he admitted as correct any of the particulars set forth in the postal money order form or in the application for deposition of such rent or that he waived any notice to quit given by him to the ten..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
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: ......the applicant Md. Khurshedul Alam, DAG with Nurun Nahar, AAG—For the respondent Income Tax Reference Application No. 550 of 2004 Judgment Zinat Ara J.- This income tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the O..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
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: ......Appellate Tribunal the Assessee-applicant preferred the instant two Income Tax Reference Applications and formulated the following two questions in the identical term in both the Income Tax Reference applications, seeking opinion from this court; 1. In the above circumstances and on the facts w..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
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. ...... Petitioner. Md. Khurshedul Alam, DAG with Mahfuza Begum, AAG with Nurun Nahar, AAG—For the Respondents. Writ Petition No. 11671 of 2013. Judgment Md. Habibul Gani J.- On an application under articles 102(2)(a)(i)(ii) of the Constitution this Rule was issued upon the respon..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury 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 Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....f instead of calling it re-investigation", the second investigation was termed "further investigation", which is allowed by the law. Under normal circumstances, if on the basis of fresh evidence a supplementary charge-sheet is submitted, for example by adding names of accused per......-sheet bears a new and independent number In the instant case, the initial charge-sheet was submitted naming six accused persons upon finding prima-facie evidence against them, the CID filed an application categorically for "re-investigation" and thereafter went on to exonerate those..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
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