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....ome tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance), at the 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 (bri......t and that the Inspecting Additional Commissioner of Taxes was fully justified by applying the provision of section 2(26)(e) of the Ordinance and that the CTA was also justified in upholding the said decision. However, the Tribunal gave some relief to other questions raised in the appeal.
8. In..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....ord—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 Court Division in First Appeal No. 63 of 2007 with First Ap......olam Ahmed, learned Advocate appearing on behalf of the respondent, on the other hand, supports the impugned judgment delivered by the High Court Division. The learned Advocate has also referred to a decision as regards holding over which will be considered in the body of the judgment. 10. We h..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....ord—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 Court Division B First Appeal No.63 of 2007 with First Appe......olam Ahmed, learned Advocate appearing on behalf of the respondent, on the other hand, supports the impugned judgment delivered by the High Court Division. The learned Advocate has also referred to a decision as regards holding over which will be considered in the body of the judgment. 10. We h..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ome tax reference application under Section 160(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance), at the 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 (bri...... and that the Inspecting Additional Commissioner of Taxes was fully justified by applying the provision of section 2(26) (e) of the Ordinance and that the CTA was also justified in upholding the said decision. However, the Tribunal gave some relief to other questions raised in the appeal. 8. 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)
.... Income Tax Ordinance 1984 in the case of the Assessee-applicant. This court will answer the questions in seriatim; 15. The provision of section 75(2)(d)(III) of the Income Tax Ordinance 1984 mandates the Assessee-applicant to file a statement of accounts, audited by a chartered accountant, alo......the case of the Assessee-applicant, differed in opinion for which the said applicant went to the third Bench presided over by the learned Member Mr. Ashraf Uddin Ahmed, who concurred with the earlier decision made by the learned Member Mr. Mir Mustaque Ali, who decided that the provision of section ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....mdash;For the Respondent. First Appeal No.386 of 2012. Judgment Sharif Uddin Chaklader J.— This appeal at the instance of defendant-purchaser directed against judgment and decree dated 20-9-2012 passed by the learned Joint District Judge, 4th Court, Khulna decreeing Title S......earned 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 against Hindu. T..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....3. Judgment Md. Habibul Gani J.- On an application under articles 102(2)(a)(i)(ii) of the Constitution this Rule was issued upon the respondents to show cause as to why the impugned notices dated 29-9-2013 issued under section 93 of the Income Tax Ordinance, 1984 relating to TIN 376-100-31...... for the purpose of ‘Audit’ the Deputy Commissioner Taxes can reopen the income tax case under section 93 of the Ordinance. 10. It would be profitable to quote a pertinent portion of decision of AHM Kamal Vs. Bangladesh reported in 63 DLR 334, wherein the observations are as follows..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... supply and tax deducted at source under 52 read with Rule 16 of I.T. ordinance, 1984. The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984); Section 52 and 83(2) Section 83(2) has mandated the DCT concern to serve a notice upon the Assessee-applicant if he feels inadequacy of eviden......t disposed of the ground No. 3 in favour of Assessee-applicant, setting aside that portion of the order passed by the first appellate authority. Thereafter, the Assessee-applicant, upon accepting the decision on the said ground No. 3 made by the Commissioner of Taxes (Appeal), simultaneously preferr..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....—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 Division in Writ Petition No.6786 of 2005).
Judgment
......
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 genuine title
The decision taken by the Inter-Ministerial meeting does not contravene any of the provision relating to..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... committed in the order passed by the Taxes Appellate Tribunal and praying for correction of the same. But that being not considered in its true perspective, was rejected by the tribunal by its order dated 30.1.2011. Further the Assessee-applicant further filed another application under section......upplementary affidavit, along with the copy of the audited account made by the chartered accountant firm. This court decided in favour of the assesee, since, the tribunal , although came to a correct decision for deletion of the disallowances made by the DCT concern and erroneously affirmed by the f..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....require an assessee who has filed a return under section 75, or to whom a notice has been issued under section 77, to produce or cause to be produced [such accounts, statements and documents] on such date as may be specified in the notice, such accounts, statements and documents including those rela......as to the method accounting or to pin point the defects in the item of expenditure, prior to discard the book version of the accounts audited and certified by the chartered accountant. This being the decision has been made by this court and the apex court on the provision of section 35(4) of the Ord..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....d 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 Division in Writ Petition No.4717 of 2010).
Judgment
......ment to give opinion on the issue of respondent No.1. After that, by a letter dated 28-2-2008, the Ministry of Establishment stated that the appointing authority in its discretion could take any decision in this regard, that is, it could either accept the resignation or accept the withdrawal of..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....nance) by issuing notices vide Nathi Nos. 447-102-7320 (Annexure-B to the writ petition) and the letter vide স্বারক নং-রাজ/বৈত-১৩/সি-২/২০১২-১৩/৫২ dated 14.8.2013 by respondent No. 3, so far it relates to the assessment year 2011-2012 only, should......(3) of the Income Tax Ordinance 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 fi..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....go Investigated the matter and submitted report mentioning that there is homestead of plaintiffs but the matter was still under consideration before defendant No. 3. Defendant No. 3 by memo dated 15-12-1993 directed defendant No.1 to take step in the matter. On 28-4-1995 defendant No.1 cam...... DLR 447, the case of Belayet Hossain Vs. Nurul Alam Mir, 42 DLR (AD) 20, a case of granting of temporary injunction and also relied on section 16 of the Land Acquisition Act, 1894. We will refer the decisions after consideration of materials before us.
11. It is admitted position that plaintif..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....f it is satisfied that there was sufficient cause for non-submission of the appeal within the statutory period........ (12) Section 52 The section 52 of the Income Tax Ordinance 1984 has mandated a company to deduct Advance Income Tax (AIT) from the bill to be paid to its sub-contractor.........justified in deleting the disallowance. Therefore, order of the learned CT (A) is vacated and the DCT is restored in this respect. In the result, the appeal succeeds in full." 17. This decision being total erroneous one, the same cannot stand in the eye of law. 18. Under the disc..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
...., under the provision of section 83BB(3) of the Income Tax Ordinance 1984, has already been decided in the said case and this bench in the judgment has categorically opined that the DCT concern is mandated by the provision of section 83BB(3) of the Income Tax Ordinance 1984 to hold the audit and the......ence of audit under the mandatory requirement of section 82BB(3) of the Income Tax Ordinance. 4. In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified giving a decision regarding loan of the applicant. The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....ner, a Rule was issued calling upon the opposite-parties to show cause as to why the impugned proceedings of Special Case No. 13 of 2002 arising out of Chandanaish Police Station Case No. 7 dated 10-3-1998 corresponding to GR No.36 of 1998 under sections 409/109 of the Penal Code, now pend......ach of trust does not arise at all, and, as such, the proceeding brought against the accused-petitioner under section 409 is not maintainable. In support of his contentions, he has relied on the decisions in the cases of Lutfar Rahman Vs. State reported in 25 DLR (AD) 101, Md. Moslem Uddin Vs. ..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: ......sp; 25. In view of the aforesaid decision this court is satisfied that the question of allowance of management expenses since been de..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....is wife for verification of some papers and documents submitted by them to the Taxes Department pursuant to which the Assessee-applicant went the office of the Central Intelligence Cell (CIC) on that date where the said officer Mr. Sarwar Hossain Chowdhury directed the Assessee-applicant and his wif......ce Application No. 303 of 2013 and Income Tax Reference Application No. 302 of 2013: 1. In the circumstances and on the facts, whether the Taxes Appellate Tribunal, was justified maintaining the decision of the authority below that the Bank transaction is the basis of income and material for th..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)
....Ministry of Finance, is not authorized to issue any circular removing any difficulty in interpretation of the provision of section 52 or any other provision of the Income Tax Ordinance 1984 after the date 13.06.1988 by way of any Statutory Regulatory Order (SRO) not to speak of by the National Board......at their end, supplied by the Assessee-writ petitioner. 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: 23 Jul, 2014 | Hits: 0
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