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Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....d 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: ......iction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J 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, T......Haque Azad J 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, ...... Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....n: 66 DLR (AD) (2014) 274.
......e acquired land to the original owners at present market price……………..(20)
Cases Referred to-
Secretary, Ministry of LA and LR Vs. M/s. Commercial Trust of Bangladesh Ltd., (2005), II ADC 489; Al-haj Abul Basher Vs. Bangladesh 50 DLR (AD) 11.
Lawyers ......azmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Land and others.....................Appellants
Vs.
Sharifun Nessa and others………………Respondents
J......se is also Reported in: 66 DLR (AD) (2014) 274.
..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......ment. I.T. Reference Application No. 261 of 2013. Judgment AFM Abdur Rahman, J.— The Assessee-applicant, Bank Al-Falah Limited, originated in Pakistan and having a Branch in Bangladesh, filed the instant Income Tax Reference Application, under section 160(1) of the Income T......on) (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, Segunbagi...... I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
....is Case is also Reported in: 66 DLR (AD) (2014) 279.
......o Reported in: 66 DLR (AD) (2014) 279.
......azmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Education and others......................Petitioners
Vs.
SM Humayun Kabir and another.................Respondents
Judgment
September 7, 20......sed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
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: ......t Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Dr. Poly Dam, wife of Prof. Dr. B.K. Dam, 129/3, Upashahar, Sapura, Rajshahi, Bangladesh………………………Assessee-Applicant......que Azad J Dr. Poly Dam, wife of Prof. Dr. B.K. Dam, 129/3, Upashahar, Sapura, Rajshahi, Bangladesh………………………Assessee-Applicant Vs. 1. The National Board of Revenue, represened by its Chairman, Segunbagicha, Ramna, Dhaka. ......mdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....an Vs. Abdul Hasem Hawlader, 2 XP 81; Administrative Officer, Housing Settlement, Chittagong Vs. Abdur Rashid Chowdhury, 63 DLR 479; Abdul Kader Bhuiyan and 17 others Vs. Secretary, Ministry of Land, Government of the People's Republic of Bangladesh, 61 DLR (AD) 28; Abdul Karim Vs. Bangladesh 51......endency of the proceeding before 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 Ha......sion
(Civil Revisional Jurisdiction)
Present:
Sharif Uddin Chaklader J
Ashish Ranjan Das J
Chowdhury Mia and others ...............Plaintiff-Respondent-Petitioners
Vs.
Superintendent, Primary Teacher Institution and others.....Proforma-Defendant-Appellant-
......Shaikh Vs. Bangladesh, represented by the Deputy Commissioner, Rajshahi, 3 BLC 410; Jobayer Hossain Vs. Noor Hafez, 56 DLR (AD) 22; Rafizuddin Ahmed Vs. Mongla Barman, 43 DLR (AD) 215; Waziul Bashar (Md.) Vs. Khaja Ahmed, 6 BLC 124; Jabed Ali Vs. Abu Sheikh, 1983 BLD (AD) 1 = 35 DLR (AD) 31; Tajuddi..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......cumstances and on the facts whether the Taxes Appellate Tribunal was justified giving a decision regarding loan of the applicant. 2. The Assessee-applicant is an Advocate of the Supreme Court of Bangladesh and a individual income tax payee under the TIN. 073-107-5331/Circle-168 (previous-87), T...... Shah Monzurul 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…&hell......mdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....an Agent from Any Department Of The Government is also an Entrustment with Property— Criminal breach of trust by agent— any contractor is appointed by any department of the Government for construction of any building, the contractor is termed as an agent of the concerned d...... 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 ......ous Jurisdiction) Present: Md. Abdul Hye J Md. Nazrul Islam Talukder J Yunus (Md.)……………………….........Petitioner Vs. State & another…………………..Opposite-Parti......erned 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)
....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 in Income Tax Reference Application No. 313-314 of 2004; Global Insurance Co. Limited Vs. The Commissioner of Taxes in Income Tax Reference Application No. 202 of 2009; Bangladesh National Insurance Co. Limited Vs. The Commissioner of Taxes in Income Tax Reference Appl......t Division (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.…………………........mdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ction 52 of the Income Tax Ordinance 1984 and rule 16 of the Income Tax Rule 1984, which not being supported by sanction of law, cannot be treated as a instrument having source of law. Even the Government in the Ministry of Finance, is not authorized to issue any circular removing any difficul......Petition No. 1778 of 2007. Judgment A.F.M. Abdur Rahman J.— The writ petitioner obtained the instant rule Nisi on 25.03.2007, under the provision of Article 102 of the Constitution of Bangladesh to the following term; “Let a Rule Nisi issue calling the respondents Nos. 1 a......S.M. Glass Industries Limited, represented by its Director, Dilkusha Centre, 28, Dilkusha (18th floor) Suit No-1803, Dhaka-1000…………………Petitioner. Vs. 1. National Board of Revenue, represented by its Chairman, Revenue Bhaban, Segunbagicha, Dh......l Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
.... not be comply with the Recruitment Rules in Column No.(4) of the “Appointment Circular” and Column No.(11) of the “Application Form for appointment in the post of Headmaster in the Government Primary Schools” published in the daily “Janakantha” dated 13.01.2012 b......p; Bangladesh and others………………………&hellip...... Present: Md.Moinul Islam Chowdhury J J.B.M.Hassan J Tapan Kumar Mondal………………………………Petitioner Vs. &......mediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......High court Division exercised writ jurisdiction without considering this aspect of the case at all and on this score alone the writ petition was not maintainable......(15)
Case Referred to-
Bangladesh Vs. Mizanur Rahman, 52 DLR 149.
Lawyers Involved:
GM Moniruzzaman, Deputy Attor......zmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Secretary, Ministry of Finance, Internal Resources Division and others.........Appellants
Vs.
Sherajul Islam.......................Respondent
Judgment ......) 64.
..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....d 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: ......llip;………………….Assessee-Applicant Vs. The Commissioner of Taxes, Large Taxpayers Unit (LTU), 2nd Twelve Storied Building, Segunbagicha, Dhaka, Bangladesh…………….....Respondent Judgment July 21, 2014 ......ector & CEO Mr. Md. Akter Hossain Sannamat ………………………………………….Assessee-Applicant Vs. The Commissioner of Taxes, Large Taxpayers Unit (LTU), 2nd Twelve Storied Building, Segunba...... Haque Azad J.— I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....f the Public Gambling Act, 1867. Since there is element of lottery in the games they are also punishable under Section 294A of the Penal Code. He referred to a circular dated 13.10.1998 issued by the Government asking the local administration to take steps against lottery offered by various trading ......sion (Special Original Jurisdiction) Present: M. Moazzam Husain J Md. Badruzzaman J Md. Jafar Ullah...................Petitioner Vs. The People’s Republic of Bangladesh represented by the Secretary, Ministry of Home Affairs, Bangladesh Secretariat, Dhaka and......80 ......agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ..Category: Others | Date: 28 Jun, 2014 | Hits: 91
....band will have to prove by positive evidence that he was absent from the house when his wife was killed or explain by evidence how she came to meet her death.....(19)
Case Referred to-
Government of the People's Republic of Bangladesh Vs. Md Shafiqul Islam, 43 DLR (AD) 92.
La......;dence that he was absent from the house when his wife was killed or explain by evidence how she came to meet her death.....(19)
Case Referred to-
Government of the People's Republic of Bangladesh Vs. Md Shafiqul Islam, 43 DLR (AD) 92.
Lawyers Involved:
Md. Zakir Hossain, Adv......
Appellate Division
(Criminal)
Present:
Syed Mahmud Hossain J
Md. Imman Ali J
Hasan Foez Siddique J
Mahabur Sheikh alias Mahabur.......................Petitioner
Vs.
State, represented by the Deputy Commissioner, Narail.......Respondent
Judgment
J......ave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....e southern side of the plot being clearly specified and demarcated by boundary marks and defendant No. 1 constructed semi-pucca shop houses thereon and she also paid the rents of the same to the Government and the SA Khatian No. 867 in respect of the above land has also been recorded in the nam......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......p; ...........(33) Case Referred to- Fahim Al Haque (Minor) Vs. Mohammad Abdur Aziz, 43 DLR 226. Lawyers Involved: None appears—For the Petitioners. M Qumrul Hague Siddique with Md. Zead-al-Malum with AKM Altungir Parvez Bhuiyan, Advocates—For the Opposite-Parties. C..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
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 ......ts 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 which he had taken as bribe from Abd...... 114 ......e is also Reported in: 67 DLR (HCD) (2015) 114 ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....it and the above promise is not by mere conduct or by agreement or by SRO but by incorporating a specific provision in a statute. It is a settled law that even in the case of any promise given by the Government by conduct or by agreement or by SRO, in view of the principle of promissory estopple, th......estion (1), as reformulated in this reference application, is in the negative i.e. against the Revenue and in favour of the assessee-applicant. No costs. 24. The Registrar, Supreme Court of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.......sent: Zinat Ara J S. H. Md. Nurul Huda Jaigirdar J Khandker Abul Hashem, S/O Late Khandker Bazlur Rahman, Mohammadpur, Dhaka……………......Applicant Vs. The Commissioner of Taxes, Taxes Zone-6, Kakrail, Dhaka-1000………&hellip......ul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....it and the above promise is not by mere conduct or by agreement or by SRO but by incorporating a specific provision in a statute. It is a settled law that even in the case of any promise given by the Government by conduct or by agreement or by SRO, in view of the principle of promissory estopple, th......stion (1), as reformulated in this reference application, is in the negative i. e. against the Revenue and in favour of the assessee-applicant. No costs. 24. The Registrar, Supreme Court of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S....... Zinat Ara J S. H. Md. Nurul Huda Jaigirdar J Khandker Abul Hashem, S/O Late Khandker Bazlur Rahman, Mohammadpur, Dhaka…………….......Applicant Vs. The Commissioner of Taxes, Taxes Zone-6, Kakrail, Dhaka-1000………&hellip......dar J. - I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)
....bsp; ......p; ......t Appellate Division (Civil) Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Government of Bangladesh and others ...............Petitioners Vs. Md. Abdul Karim………………&he......D) (2013) 251 ..Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4
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