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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: ......al Limited, filed the instant Income Tax Reference Application under section 160(1) of the Income Tax Ordinance 1984, seeking opinion in respect of the original formulated question in the substantive application, which has been reformulated in the supplementary-affidavit, filed later, which reads as..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
......he Government about derequisition of the land in question. The writ petitioners having had noticed in the newspapers news relating to release of the unused requisitioned/acquisitioned land filed application before the Ministry of Land seeking release of the land in question. The Ministry of Lan..
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: ......xpenses which the Assessee-applicant is entitled under the provision of section 30(g) of the Income Tax Ordinance 1984 and furthermore the Taxes Appellate Tribunal committed error in not allowing the application praying for correction of the error...........(15) Lawyers Involved: Umbar Ali..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......cate Mr. M. A. Noor, it appears that the DCT concern is always violating this provision of law, as provided under section 83(2) of the Income Tax Ordinance 1984 which gives birth to several reference application before the High Court Division. A simple action by the DCT concern could stop thousands ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......nt thereto he had to sell personal household goods. Ultimately, respondent No.1 regained his health around 9-9-2007 and after being recovered from illness, vide letter dated 10-9-2007 he made an application to the Secretary, Ministry of Education for granting him extraordinary leave for the sai..
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: ......or the Assessee-writ-petitioner Nasrin Parvin, AAG with Saikat Basu, AAG.—For I.T. Department. Writ Petition No.11588 of 2013 Judgment AFM Abdur Rahman J. — On an application under Article 102 of the Constitution of Bangladesh, the Assessee-writ-petitioner, Dr. P..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....answered 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: ......been added in the provision of section 52 of the Income Tax Ordinance 1984 in the year 2007 by the Finance Act 2007. But as the instant case is related to the assessment year 2000-2001 no question of application of section 52 of the Income Tax Ordinance 1984 arises at all in the instant case. This h..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....on: 1. In the circumstances and on the facts whether the Taxes Appellate Tribunal Division Bench, 05, Dhaka was justified estimating professional income of the applicant without having any fresh and definite information about income of the assessee. 2. In the circumstances and on the......icant Saikat Basu, AAG with Ms. Nasrin Parvin Shefali, AAG—For I.T. Department I.T. Reference Application No. 340 of 2013. Judgment AFM Abdur Rahman J.— This application, under section 160 of the Income Tax Ordinance 1984, preferred by the Assessee-applicant..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... 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 ......ecial Judge, Chittagong, for trial and disposal of the case, since it is exclusively triable by him. It may be noted that the accused-petitioner arid 2 others appearing before the Court submitted two applications- one is for bail and the other is for their discharge from the case. It may be stated h..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: ......ssessment year 2008-2009. 4. In all the aforesaid Income Tax Reference Applications the Assessee-applicant People’s Insurance Company Limited formulated several question in the substantive applications which has been reformulated in the supplementary affidavit filed by the Assessee-applic..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e concerned income year and evaded the right full amount of tax the DCT concern being informed by the CIC and with prior approval of the concerned Inspecting Additional Commissioner of Taxes made the fresh assessment under section 93 of the Income Tax Ordinance 1984. Therefore, the assessment was la......as to said allegation in the affidavit in opposition only stating Paragraph No.7 of the affidavit-in-opposition as to “that with regard to the statement made in paragraph No. 7 of the reference application the deponent has to state that, the statement is a matter of record and need not replied..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)
....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: ......adesh Bank in favour of the tax department through challans. Later upon finding that the Assessee-writ petitioner is not actually liable to deduct Advance Income Tax (AIT) from the gas bill, filed an application on 1.02.2006 before the Chairman, National Board of Revenue, praying for either adjustme..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ...... such other or further order or orders should not be passed as top this court may seem fit and proper. 2. The relevant facts for disposal of the Rule ,inter alia, are that the petitioner made an application to be appointed in the post of Headmaster in the Government Primary School p..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......nt, case, the writ-petitioner released the imported goods on payment of the assessed duty and he neither preferred an appeal against the order of assessment under section 193 of the Act nor filed any application for refund of the alleged excess duty under section 33 of the Act nor gave any explanati..
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: ......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: ..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....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 ......ge, Karimgonj, Kishoregonj and has been re-numbered as Partition Suit No. 52 of 2009. 3. The defendants appeared in the suit by filing written statement. Thereafter, the defendant No. 1 filed an application for temporary injunction stating that the lands described in schedule 1 to 6 belong..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......pellant has been claiming that he is insane. At the earliest, that is, on 2-9-2007, the accused first brought to the notice of the Magistrate that he was insane. The learned Magistrate considered the application and directed the jail authority to provide with necessary treatment to the accused...Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....filed a supplementary affidavit stating that as assessment was completed under section 83A of the Ordinance, there was no scope to reopen the case of the assessee under section 93 of the Ordinance. A fresh question was raised in the supplementary affidavit, which is as under: “IV. Whether...... respondent Income Tax Reference Applications No. 240 of 2004. (Applications under section 160 of the Income Tax Ordinance, 1984.) Judgment Zinat Ara J.- This income tax reference application under section 160 of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordi..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....filed a supplementary affidavit stating that as assessment was completed under section 83A of the Ordinance, there was no scope to reopen the case of the assessee under section 93 of the Ordinance. A fresh question was raised in the supplementary affidavit, which is as under: “IV. Whether......he applicant Mahfuza Begum, AAG With Nurun Nahar, AAG—For the respondent. Income Tax Reference Applications No.240 of 2004. Judgment Zinat Ara J.- This income tax reference application under section 160 of the Income Tax Ordinance, 1984 (hereinafter referred to as th..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ......the appeal and affirmed the judgment and decree of the trial Court. 30. Being aggrieved by and dissatisfied with the judgment and decree of the appellate Court, the defendants filed a revisional application Before the High Court Division and obtained Rule in Civil Revision No. 4041 of 1999. The..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
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