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....an Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka………………………............Applicant
Vs.
The Commissioner of Taxes, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000……&helli......e instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (briefly, the Tribunal) in Income Tax Appeal No. 4500 of 2003-2004. This is relating to the assessment year 1998-1999.
2. The assesse..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....
Md. Habibul Gani J
Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka………Applicant
Vs.
The Commissioner of Taxes, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000……&helli......e instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (briefly, the Tribunal) in Income Tax Appeal No. 4500 of 2003-2004. This is relating to the assessment year 1998-1999.
2. The assesse..
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 ......ate with him, instructed by Md. Nawab Ali, Advocate-on-Record—For the Appellant. Golam Ahmed, Advocate, instructed by Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Appeal No. 212 of 2010. (From the judgment and order dated 29th July, 2009 passed by the High C..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. ......cate with him, instructed by Md.Nawab Ali, Advocate-on-Record—For the Appellant. Golam Ahmed, Advocate, instructed by Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Appeal No. 212 of 2010. (From the judgment and order dated 29th July, 2009 passed by the High C..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka………………Applicant Vs. The Commissioner of Taxes, Large Tax-payers Unit (LTU), Shegun Bagicha, Dhaka-1000……&helli......e instance of the assessee-applicant, has arisen out of the order dated 14.6.2004 passed by the Taxes Appellate Tribunal, Division Bench-3 (Circuit Bench), Dhaka (briefly, the Tribunal) in Income Tax Appeal No. 4500 of 2003-2004. This is relating to the assessment year 1998-1999. 2. The assesse..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Assets and Securities Co. Ltd., 71, Nitol Centre, Mohakhali, C/A, Dhaka, represented by its Managing Director Mr. Md. Mofiz Uddin Chowdhury.......................Assessee-applicant Vs. The Commissioner of Taxes, Tax Payers Services Wing, Large Tax payers Services Wing Large Ta......ith and highly dissatisfied by the said two orders of assessment, in respect of assessment year 2006-2007 and 2007-2008, the Assessee-applicant preferred two appeals before the Commissioner of Taxes (Appeal), being আয়কর আপীল পত্র নং-২৮,২৯/এলটিউ/২০০..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....ll sales and foreclosures' completed before the commencement of that Act, the right of pre-emption shall be determined by the law in force at the time of such completion. Now, the Chief Commissioners of the then North-West Frontier Province, by Notification No.9121G/12-49. 22-24, dated......(1885) 7 All. 775; Qurban Husain Vs. Chote, ILR 22 All 102. Lawyers Involved: AKM Faiz, Advocate—For Appellants. Md. Saiyedul Islam, Advocate—For the Respondent. First Appeal No.386 of 2012. Judgment Sharif Uddin Chaklader J.— This appeal at the instan..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....risdiction) Present: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment September 15, 2014 ......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
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ip;…………………Assessee-Applicant Vs. 1. National Board of Revenue, NBR Building Segunbagicha, Dhaka, Represented by it’s Chairman. 2. Commissioner of Taxes, Taxes Zone-03, Chittagong, C.G.O. Building No. 2 (East of Zamburi filed) Dist...... the provision of Income Tax Ordinance 1984 by the Deputy Commissioner of Taxes concern. But that being aggrieved the Assessee-writ-petitioner it preferred an appeal before the Commissioner of Taxes (Appeal) which having been unsuccessful the Assessee-writ-petitioner submitted further appeal to the ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ...... Mahbub Hossain, Senior Advocate, instructed by Md. Ashrafuz Zaman Advocate-on-Record—For Respondent Nos.1-5. None represented—Respondent Nos.6-7. Criminal Petition for Leave to Appeal No.456 of 2011. (From the judgment and order dated 18th of August, 2004 passed by the H..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh............................Assessee-Applicant. Vs. The Commissioner of Taxes, Taxes Zone-7, 2nd Twelve Storied Building, Segunbagicha, Dhaka, Bangladesh..&......nhanced amount of Tk. 2,28,35,235.00. 3. Being aggrieved with and highly dissatisfied by the said assessment order, the Assessee-applicant preferred first appeal before the Commissioner of Taxes(Appeal), being আয়কর আপীলপত্র নং-৬৭৭/কোং-২১/কঃঅ..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....tives, as the case may be, at present market price subject to proof of their genuine title..........................(23)
The compensation has already been deposited with the office of the Deputy Commissioner, Dhaka but the respondents could not receive the compensation because of pending litiga......al, instructed by Md. Ferozur Rahman, Advocate-on-Record—For the Appellants.
Md. Badroddozza, Advocate, instructed by Sufla Khatun, Advocate-on-Record—For the Respondents.
Civil Appeal No.48 of 2008.
(From the judgment and order dated 10-8-2006 passed by the High Court Div..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....p;(Civil) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Bank Al-Falah Limited, 168, Gulshan Avenue, Gulshan-2, Dhaka.................Assessee-Applicant Vs. The Commissioner of Taxes, Large Tax Payers Unit, Second Twelve-storied Building, Segunbagicha, Dhaka.&h......sment year 2008-2009 of the Assessee-applicant company bank. 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: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Asset Developments & Holdings Ltd. House No.29, Road No. 39, Gulshan, Dhaka…………………………Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Segun bagicha, Dhaka………….....Respon......aggrieved with and highly dissatisfied by the said order of assessment, the Assessee-applicant preferred for each of the assessment year two unsuccessful appeals one before the Commissioner of Taxes (Appeal) and the other to the Taxes Appellate Tribunal and now preferred the instant Income Tax Refer..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....lip;…..... (15)
Resignation tendered by a government official can be withdrawn before it is accepted by the competent authority....... (16)
Cases Referred to-
Jagdish Chandra Vs.Commissioner of Transport (1982) 1 Serv. LJ 422 (HP); Jairam Vs. Union of India, 1954 (SC) 584; Raj ......rs.
Akther Immam, Senior Advocate, instructed by Syed Mahbubur Rahman, Advocate-on-Record—For Respondent No.1.
None Represented—Respondent No.2.
Civil Petition for Leave to Appeal No.798 of 2012.
(From the judgment and order dated 15-5-2011 passed by the High Court Di..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....;……………………Assessee-Applicant Vs. 1. The National Board of Revenue, represened by its Chairman, Segunbagicha, Ramna, Dhaka. 2. The Commissioner of Taxes, Taxes Zone-Rajshahi Kar-Bhaban, Helenabad, Rajshahi. 3. Depu......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
....the High Court Division…….(17)
Cases Referred to-
Belayet Hossain Vs. Nurul Alam, 42 DLR (AD) 20; Kaimuddin Shaikh alias Kaimu Shaikh Vs. Bangladesh, represented by the Deputy Commissioner, Rajshahi, 3 BLC 410; Jobayer Hossain Vs. Noor Hafez, 56 DLR (AD) 22; Rafizuddin Ahmed ......
15. In the result, the rule is made absolute without any order as to cost.
16. The judgment and decree dated 20-2-2007 passed by the learned Joint District Judge, 2nd Court, Noakhali in Title Appeal No. 212 of 2000 is set-aside and those of the learned Senior Assistant Judge, Noakhali in Tit..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....man J Md. Emdadul Haque Azad J Subarna Garments Limited……………………………….Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-2, C.G.O. Building-2(2nd Floor), Agrabad, Chittagong-4100…&......ant, preferred আয়কর আপীল পত্র নং- ৩৪/কোং-৫/কর আঞ্চল-২/২০০৩-২০০৪ before the First Appellate Authority, Commissioner of Taxes (Appeal), Chittagong, which was successful and the Taxes Department being aggrieved with the said Fir..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....rul Hoque, son of late Abul Kashem, Bel Tower (Level-7B), 19 Dhanmondi R/A, Road No. 01, Dhaka-1205.………………………Applicant Vs. The Commissioner of Taxes, Taxes Zone-08, 12/1, Bijoy Nagor (2nd Floor), Dhaka………&h......section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. 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: 1 Sep, 2014 | Hits: 0
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Peoples Insurance Company Limited, Dhaka.............Assessee-Applicant Vs. The Commissioner of Taxes, Dhaka.…………………..Respondent ......pplicant being certified by the Chartered Accountant and accordingly estimated the income of the Assessee-applicant through a higher amount. That being a lawful and correct the Commissioner of Taxes (Appeal) and the Taxes Appellate Tribunal did not interfered into the assessment order as to the issu..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
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