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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.         ...... Advocate-on-Record—For the Petitioner. Md. Taufique Hossain, Advocate-on-Record—For Respondents. Civil Petition for Leave to Appeal No. 455 of 2013. (From the judgment and order dated 10-3-2010 passed by the High Court Division in Civil Revision No.2821 of 1997). Jud....... This Case is also Reported in: 20 BLC (AD) (2015) 208.         ......     ..

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 ...... found that the land described in the schedule of the plaint suf­fers from any vagueness or unspecification the plaintiff must suffer.....(15) Credible Evidence— The plaintiffs in order to succeed must establish their own case by credible evidence and weakness of the defendants i...... Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......5) 259 ..

Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10

One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

.... 2006 will remain unchanged. Please acknowledge receipt. Yours sincerely. (Naba Gopal Banik) General Manager Phone: 7117825 Upon examination of the Annual Report of 2007 published by the Assessee-applicant One Bank Limited it appears that the Assessee-applicant has show......ne  before the first appellate authority, the Commissioner of Taxes (Appeal) and subsequently to the Taxes Appellate Tribunal and being aggrieved with and highly dissatisfied by the judgment and order passed by the Taxes Appellate Tribunal in respect of the tax liability for the assessment year...... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......imited, represented by its Managing Director: Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh................................Assessee-Applicant  Vs. The Commissioner of Taxes, Large Taxpayers Unit (LTU), 2nd Twelve Storied Building (6th floor), Segunbagicha, Dh..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3

The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka Vs. Azmat Fashions Limited & M/S Ornate Knit Garments Industries Limited, 2014, 43 CLC (HCD)

....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: ......4 (hereinafter referred to as the Ordinance) have been heard together and are being disposed of by this common judgment. 2. Income Tax Reference Application No. 496 of 2004 has arisen out of the order dated 25.02.2004 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal......under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ...... Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0

State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)

....by a Division Bench Court Division in suo motu Criminal Rule No. 18403 of 2014 on 5-5-2014. From the order dated 5-5-2014, it appears that the High Court Division issued a suo motu Rule on news items published in the daily vernaculars, namely, the 'Daily Ittefaque', the 'Daily Prothom Al......e report and that must be by one investigation agency at a time and not by two investigation agencies......(10) Inquiry and Investigation— To investigate into a cognizable offence, no order of a Magistrate is necessary. Investi­gation is totally a different concept from that of i......wn hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271         ...... Present: Md. Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J State.....................Petitioner (In both cases) Vs. Secretary, Ministry of Public Administration and others…....

Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4

The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

....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: ......4 (hereinafter referred to as the Ordinance) have been heard together and are being disposed of by this common judgment. 2. Income Tax Reference Application No. 496 of 2004 has arisen out of the order dated 25.02.2004 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal......ps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J:- I agree. Ed This case is also Reported in: ......e. Ed This case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8

Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

.... 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:     ......4 (hereinafter referred to as the Ordinance) have been heard together and are being disposed of by this common judgment. 2. Income Tax Reference Application No. 496 of 2004 has arisen out of the order dated 25.02.2004 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal......f the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in:     ......se is also Reported in:     ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9

T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-1, Chittagong, 2014, 43 CLC (HCD)

....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: ...... The connected rule being No. 142(ref:)/ 2007 and Rule No. 162(ref:)/2012 are disposed off accordingly. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 35(4) In order to invoke the power, available under the provision of section 35(4) of the Income Tax Ordinanc...... However, there shall be no order as to cost. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......sdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J T.K. Gas & Gas Cylinder Limited, 83, Khatunganj, Chittagong.……Applicant Vs. The Commissioner of Taxes, Taxes Zone-1, Chittagong…………………Respo..

Category: Fiscal/Taxation Law | Date: 29 Oct, 2014 | Hits: 1

Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213 Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka, 2014, 43 CLC (HCD)

.... 93 of the Income Tax Ordinance 1984 has been recommended by the same IACT who having been satisfied about the legality of the assessment under section 93 of the Income Tax Ordinance 1984, allowed to publish the same and therefore the same IACT is not entitled to raise any question as to the legalit......ur of assessee. Questions formulated for determination: I. In the circumstances and on the facts whether the Taxes Appellate Tribunal, Division Bench-05, Dhaka, was justified by passing an order for set aside with a direction upon the Deputy Commissioner of Taxes “to re-examine the ...... 37. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......llah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213………………………Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka……&..

Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1

Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ...... If the tax is paid as per the declaration of income of the  assessee based on the assessment made under Section 74 of the Income Tax Ordinance 1984  and no appeal is preferred against the order of assessment of the DCT passed  under the provision of section 83(2) of the Income Tax O......n of section 121A of the Income Tax Ordinance 1984. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......cial Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Glory Chemicals Ltd., Represented by its Managing Director Chandrima Das....……Petitioner Vs. 1. The Commissioner of Taxes, Taxes Zone-03, CGO Building-02, (2nd Floor) Agrabad..

Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1

Bangladesh Bridge Authority (Ex-Jamuna Multipurpose Bridge Authority), Setu Bhaban, Air Port Road, Banani, Dhaka-1212 Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....assessment year 2000-2001 by complying the letter issued by the DCT concern dated 2.1.2001. The Assessee-applicant authority is entitled to pay income tax @ 25% in view of the S.R.O. No. 169-Ain/2001 published by the Ministry of Finance and also to claim depreciation on Bangabondhu Bridge, River Tra......the appellate Order mechanically affirming arbitrary assessment calculating income tax at the rate of 40% and lump depreciation at Tk. 5, 89, 73,272.00 without considering propriety of the assessment order made by the DCT. D. Whether on the facts and in the circumstances the applicant is entitl....... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......Azad J Bangladesh Bridge Authority (Ex-Jamuna Multipurpose Bridge Authority), Setu Bhaban, Air Port Road, Banani, Dhaka-1212........................Assessee-Applicant. Vs. The Commissioner of Taxes, Taxes Zone-1, Dhaka............................Respondent Judgment October ..

Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1

Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)

.... 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. ......y Mahmuda Begum Advocate-on-Record—For Respondent Nos. 1-5. None Represented—Respondent Nos. 6-8. Civil Petition for Leave to Appeal No.1489 of 2012. (From the judgment and order dated the 25th of October, 2011 passed by the High Court Division in Writ Petition No.8806 of ...... dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ......115. ..

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.   ......n-Record—For the Appellant. SM Shahajahan, Advocate instructed by Md. Nawab Ali, Advocate-on-Record—For the Respondent. Criminal Appeal No.10 of 2006. From the judgment and order dated 19-3-2002 passed by the High Court Division in Criminal Appeal No. 1601 of 1988) Ju......al Court be reduced to the period they have already under­gone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150.   ......y was held by the Anti-Corruption Bureau and the above allegation against the accused persons were proved and thereafter a First Information Report was lodged with Kotwali Police Station, Dinajpur by one Sheikh Mohammad, Inspector of District Anti-Corruption Bureau on the basis of which the case was..

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 ......han, Senior Advocated instructed by B Hossain, Advocate-on-Record—For Respondent No.1. None Represented—Respondent No.2. Civil Appeal No. 380 of 2003. From the judgment and order dated 7-8-2002 passed by the High Court Division in Civil Revision No.808 of 1998.) Judgm......ady sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ......dvocate instructed by SR Khoshnabish, Advocate-on-Record—For the Appellants. Abdus Salam Khan, Senior Advocated instructed by B Hossain, Advocate-on-Record—For Respondent No.1. None Represented—Respondent No.2. Civil Appeal No. 380 of 2003. From the judgment and..

Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10

Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......red these two instant Income Tax Reference Applications under the provision of section 160(1) of the Income Tax Ordinance 1984, seeking opinion from this court as to the legality and propriety of the order passed by the Taxes Appellate Tribunal for both the assessment years; (I) In the circumst....... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ntly converted into “FAS Finance & Investment Ltd………………………………Assessee-Applicant Vs. The Commissioner of Taxes, Tax Payers Services Wing, Large Tax payers Unit (LTU) Dhaka, 2nd 12th storied Buildin..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

FAS Finance & Investment Ltd., Subastu Imam Square, 4th floor, 65 Gulshan Avenue, Gulshan, Dhaka Vs. The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka, 2014, 43 CLC (HCD)

....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: ......ssessee. Questions formulated for determination: (1) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining the authority of making assessment order by the Additional Commissioner of Taxes against the income tax return of the assessee applican....... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......e, Gulshan, Dhaka, represented by its Managing Director. Mr. Md. Mofiz Uddin Chowdhury……………………Assessee-Applicant Vs. The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka&hel..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....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: ......nal Commissioner of Taxes or any person appointed to hold current charge of the Inspecting Joint Commissioner of Taxes may call for and examine the record of Deputy Commissioner of Taxes and pass any order revising the order passed by the Deputy Commissioner of Taxes in so far as it is prejudicial t......under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......ur 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..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0

Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman Vs. The Commissioner of Taxes, Large Tax-payers Unit (LTU), 2014, 43 CLC (HCD)

....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: ......is income 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), Dhak......nder section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This case is also Reported in: ....... 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..

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       ......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 Court Division in First Appeal No. 63 of 2007 with Fi......Case is also Reported in: 67 DLR (AD) (2015) 2       ......posite-party contested the case asserting that the premises were necessary for his personal use as he decided to make construction and obtained a plan duly approved by RAJUK. The plaintiff-peti­tioner as per condition of RAJUK was to complete the construction within the prescribed time but defen..

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. ......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 Court Division B First Appeal No.63 of 2007 with Firs......ereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ......e tenant denies the title of the landlord. Even after expiry of the tenure of lease, the tenancy may continue as tenancy by holding over and the tenant is liable to be evicted only on above mentioned grounds……… (19) Bona fide requirement is based on proper appreciation..

Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6