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Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ......documents referred are relevant to the case in hand and whether relying on those documents saham can be allotted. There is no bar to allotting saham at this stage in a suit for partition....(14) Lawyers Involved: Kh. Safiuddin Ahmed, Advocates, instructed by, Sufia Khatun, Advocate-on-Reco..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ...... BLC (AD) 76; Ratan Chandra Dey Vs. Jinnator Nahar, 2 x P (AD) 313; Bashiur Rahman Biswas Vs. Md Hanif Ali Biswas, 21 BLD 89 = 7 BLC 186; Hajarilal Mondal Vs. Md. Mozaffor Bepari, 8 BLC (AD) 77. Lawyers Involved: Main Uddin, Advocate—For the Petitioners. Md. Abdul Halim Mondal, ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....iction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh................................Assessee-Applicant
Vs.
The Commissioner of...... Mr. Sarder Jinnat Ali at the very out set drawn the attention of this court to the fact that this issue has already been decided in Income Tax Reference Application No. 288 of 2013, preferred by the National Bank Limited.
46. Upon examining of the judgment delivered in Income Tax Referen......se three 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:
...........(68)
Cases Referred to-
Fysons Bangladesh Limited Vs. The Commissioner of Taxes; 23 BLD 203; Pfizer Laboratories (Bangladesh) Limited Vs. The Commissioner of Taxes, BTD (2002) 57.
Lawyers Involved:
Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Assessee..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
.....
No costs.
This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004.
22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 198......reme Court of Bangladesh is directed 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:
......reme Court of Bangladesh is directed 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:
......uo;s commission or fee and therefore, he was liable to deduct advance tax at source before payment of 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 ..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....to by an investigation agency. The regulations of the PRB cannot override the provisions of the Code....... (14) The Attorney-General should have the right of audience in all Courts of Bangladesh….... (18) Lawyers Involved: Mahbubey Alam, Attorney-General instructed b......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 ......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 ......y. The regulations of the PRB cannot override the provisions of the Code....... (14) The Attorney-General should have the right of audience in all Courts of Bangladesh….... (18) Lawyers Involved: Mahbubey Alam, Attorney-General instructed by instructed by Sufia Khatun, Adv..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
..... No costs. This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004. 22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 198......upreme Court of Bangladesh is directed 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: ......upreme Court of Bangladesh is directed 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: ......o;s commission or fee and therefore, he was liable to deduct advance tax at source before payment of 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..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
..... No costs. This judgment of ours do govern both the reference applications being Income Tax Reference Applications No. 496 of 2004 and 539 of 2004. 22. The Registrar, Supreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 198...... is directed 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: ...... is directed 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: ......;………Respondent Judgment November 10, 2014 Result: The question 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 ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....vs. The Commissioner of Taxes, 53 DLR 209; Mark Builders Ltd. vs. The Commissioner of Taxes, 59 DLR 463; Eastern Hardware Store Ltd. vs. The Commissioner of Taxes, 54 DLR (2002) 125; Godrej Sara Lee (Bangladesh) Pvt. Ltd. vs. The Commissioner of Taxes (Income Tax Reference Application 353 and 3......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:
......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:
......Tax Reference Application No. 288 of 2004 and 64 of 2007); Meghna Engineering Works Limited vs. The Commissioner of Taxes (Income Tax Reference Application No. 287 of 2004 and 471 of 2006).
Lawyers Involved:
Mosharaf Hossain, Adv.—For the Assessee-applicant
Saikat Basu, AAG..
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:
......r section 82BB(1), nevertheless reopened those deemed assessment orders under the provision of section 93 of the Income Tax Ordinance 1984 despite the fact that those returns were not selected by the National Board of Revenue under the provision of section 82BB(3) of the Income Tax Ordinance 1984. B......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:
......ding and assessment made under section 93 of the Income Tax Ordinance 1984 as provides under the provision of sub-section (2) of section 93 of the Income Tax Ordinance 1984..................(28)
Lawyers Involved:
Mosharaf Hossain, Adv.—For the Assessee-applicant
Saikat Basu, AAG..
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:
......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:
......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:
...... 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 Tariq Hussain, Adv.—For the petitioner
S. Rashed Jahangir,..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....
Ed.
This Case is also Reported in:
......াল) on 26.5.2009, being Complaint Case No. 138 of 2009, upon which the Assessee-applicant authority obtained a recommendation from the (কর ন্যায়পাল)to be implemented by the National Board of Revenue. While the said recommendation, in respect of the Assessment year 2006-200......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:
....... Vs. The Commissioner of Taxes, 53 DLR 209; Mark Builders Ltd. Vs. The Commissioner of Taxes, 59 DLR 463; Eastern Hardware Store Ltd. Vs. The Commissioner of Taxes, 54 DLR (2002) 125.
Lawyers Involved:
Abdus Salam Mamun, Adv.—For the Assessee-applicant
Saikat Basu, AA..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....in Writ Petition No. 8886 of 2010 discharging the Rule. 2. The facts of the case, in brief, are that the petitioner, Chowdhury Mohidul Haque, is one of the Senior Executive Directors of the Bangladesh Bank. He was General Manager of Barisal Office of Bangladesh Bank during 2002-2004. Durin...... 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. ...... 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. ......ffer from any illegality...(17) Case Referred to- Abul Bashar Chowkidar Vs. Abdul Mannan, 66 DLR (AD) 286 = Crl PLA 456 of 2011; Afia Khatoon Vs. Ali 1995 BLT (AD) 74 = 47 DLR (AD) 62. Lawyers Involved: Moudud Ahmed, Senior Advocate instructed by Sufia Khatun, Advocate-on-Record&..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ......ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ......ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ...... State........................................Appellant Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Result: The appeal is allowed. Lawyers Involved: Bisiwajit Deb Nath, Deputy Attorney-General instructed by Mr. B Hossain, Advo..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
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 ......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 ......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 ......his purpose the suit should be sent back on remand to the appellate Court below................................ (14) Case Referred to- Tarak Chandra Majhi vs Atahar Ali, 8 BLC (AD) 67. Lawyers Involved: Moudud Ahmed, Senior Advocate instructed by SR Khoshnabish, Advocate-on-Recor..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....sed 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 Bangladesh Bank is......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: ......984 (Ordinance No. XXXVI of 1984);Section 2 (34) Under section 2(34) of the Income Tax Ordinance 1984, accrued income or deemed to be accrued money is defined as income.................(14) Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-applicant Nasrin Parvin, A..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....lowances of Tk. 8,92,68,259.00 as provisions for classified assets and diminution value of investment of share and Bonds and Tk. 6,39,51,758.00 for interest suspense account ignoring the circulars of Bangladesh Bank and method of books of accounts of the applicant.
The Income Tax Ordinance, 198......ified maintaining the authority of making assessment order by the Additional Commissioner of Taxes without considering the provision regarding selection for audit of the applicants I.T. return by the National Board of Revenue and making of assessment order on the basis of audit by the Deputy Commiss......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:
......es in Income Tax Reference Application No. 39 of 2012; Mark Builders Ltd. Vs. The Commissioner of Taxes, 59 DLR 463; Eastern Hardware Store Ltd. Vs. The Commissioner of Taxes, 54 DLR (2002) 125.
Lawyers Involved:
Mosharaf Hossain, Advocate—For the Assessee-applicant
Saikat Basu,..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
....ference application are in the affirmative in favour of the department-respondent and against the assessee-applicant and no answer to question (3).
No costs.
The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
......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:
......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:
....... (20)
Section 2(26) (e)
If a private company, having accumulated profit, makes any payment by way of advance or loan to a share-holder, it is to be treated as dividend........... (23)
Lawyers Involved:
A. M. Aminuddin with Munshi Moniruzzaman—For the applicant
Md. Kh..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ference application are in the affirmative in favour of the department-respondent and against the assessee-applicant and no answer to question (3).
No costs.
The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
......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:
......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:
......
The questions (1) and (2) formulated for determination answered in the affirmative in favour of the department-respondent and against the assessee-applicant
No answer to question (3).
Lawyers Involved:
A. M. Aminuddin with Munshi Moniruzzaman—For the applicant
Md. K..
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 ......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 ......be evicted as the appellant needs the suit premises for his bona fide requirement…...........(21) Case Referred to- Siddik Ali Vs. Nurun Nessa Khatun, 43 DLR (AD) 3; 17 DLR 306. Lawyers Involved: Rafique-ul-Huq, Senior Advocate and Mohammad Salahuddin, Advocate with him, i..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. ......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. ......evicted as the appellant needs the suit premises for his bona fide requirement………….(21) Cases Referred to- Siddik Ali Vs. Nurun Nessa Khatun, 43 DLR (AD) 3. Lawyers Involved: Rafique-ul-Huq, Senior Advocate and. Mohammad Salahuddin, Advocate with him, ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
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