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Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ference application are in the affirmative in favour of the department-respondent and against the assessee-applicant and no answer to question (3). No costs. The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. ......ngladesh, 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: ......ngladesh, 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: ......September 17, 2014 Result: The questions (1) and (2) formulated to determination answered in the affirmative in favour of the department-respondent. The question (3) not answered. Lawyers Involved: A. M. Aminuddin with Munshi Moniruzzaman—For the applicant Md. Khurshed..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....g of the factual aspect of these two Income Tax Reference Applications reveals that the Assessee-applicant is a public limited company engaged in leasing business under the licensed obtained from the Bangladesh Bank issued under the Financial Services Act 1993. The Assessee-applicant is a regular in......or the assessment year 2006-2007 disclosing a total income of Tk. 1,05,21,242.00 under the provision of section 82B of the Income Tax Ordinance 1984. But the said return was selected for audit by the National Board of Revenue under the provision of section 82B(3) of the Income Tax Ordinance 1984 and......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: ......) Ltd. Vs. The Commissioner of Taxes, 53 DLR 209; Mark Builders Ltd. Vs. The Commissioner of Taxes, 59 DLR 463; Eastern Hardware Store Ltd. Vs. The Commissioner of Taxes, 54 DLR (2002) 125. Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-applicant Nasrin Parvin, A..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....dan Law— Here in the instant case, Vendor is a Muslim and purchaser is a Hindu. By this time much water follows in the river Buriganga and by this time Pakistan was created and thereafter, Bangladesh got independence. State Acquisition and Tenancy Act along with Non-Agricultural Tenancy A......aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ......aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ...... (8 WR 446); Sitaram Bhaurao Deshmukh Vs. Sayad Sirajul Khan Nawab Amir Yar Jung Bahadur, ILR 41 Bom 636; Gobind Dayal Vs. Inayatullah (1885) 7 All. 775; Qurban Husain Vs. Chote, ILR 22 All 102. Lawyers Involved: AKM Faiz, Advocate—For Appellants. Md. Saiyedul Islam, Advocate&md..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....magination it cannot be said that a return filed under section 82BB (1) can be reopened under section 93 of the Ordinance……. (10) Cases Referred to- Abu Hena Mostafa Kamal Vs. Bangladesh, 63 DLR 334. Lawyers Involved: Mustafa Kamal Mansoor, Advocate-For the Petition......er Of Taxes- DCT has no authority to reopen the return of the assessee by issuing notice under section 93 while the assessee files return under section 82BB(1) without selection for audit by the National Board of Revenue.............................(11) When a return is filed by an assesse......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. ......that a return filed under section 82BB (1) can be reopened under section 93 of the Ordinance……. (10) Cases Referred to- Abu Hena Mostafa Kamal Vs. Bangladesh, 63 DLR 334. Lawyers Involved: Mustafa Kamal Mansoor, Advocate-For the Petitioner. Md. Khurshedul Alam,..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury 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 Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......d, Rumana Hoque Tower, 1267/A, Goshaildanga, Dist-Chittagong…………………………………Assessee-Applicant Vs. 1. National Board of Revenue, NBR Building Segunbagicha, Dhaka, Represented by it’s Chairman. ......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......Cases Referred to- Dr. Mohammed Moniruzzaman Vs. The National Board of Revenue (Writ Petition No. 3460 of 2011); Shahella Chowdhury Vs. The National Board of Revenue, 59 DLR 213. Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-writ-petitioner. Rashed Ja..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. ......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. ......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. ......r a report had been forwarded to the Magistrate under section 173(1) of the Code……..(16) Cases Referred to- Afia Khatoon Vs. Mobasswir Ali, 3 BLT (AD) 74 =47 DLR (AD) 62. Lawyers Involved: Jamiruddin Sirker, Senior Advocate, with Md. Ruhul Amin Bhuiyan, Advocate, in..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......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: ......harge under the provision of section 82C (1) of the Income Tax Ordinance 1984 and this being not considered by the DCT concern is not justifiable in view of this court.……(20) Lawyers Involved: Sarder Jinnat Ali, Advocate with Md. Delowar Hossain, Advocate&mdas..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....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 ......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.
......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.
......p;…..(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 Involved:
Bishno Dev Chakrabarty, Deputy Attorney-General, instructed by Md. Ferozur Ra..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......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: ......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: ...... 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 Adv.—For the Assessee-applicant. S. Rashed Jahangir, DAG..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: ......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: ......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: ......amp;D) Ltd. Vs. The Commissioner of Taxes, 53 DLR 209; Mark Builders Ltd. Vs. The Commissioner of Taxes, 59 DLR 463; Eastern Hardware Store Ltd. Vs. The Commissioner of Taxes, 54 DLR (2002) 125. Lawyers Involved: M.A. Noor, Adv.—For the Assessee-applicant Saikat Basu, AAG with&n..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....o Reported in: 66 DLR (AD) (2014) 279.
......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.
......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.
......6)
Cases Referred to-
Jagdish Chandra Vs.Commissioner of Transport (1982) 1 Serv. LJ 422 (HP); Jairam Vs. Union of India, 1954 (SC) 584; Raj Kumar Vs. Union of India, AIR 1969(SC) 180.
Lawyers Involved:
Rajik-al-Jalil, Deputy Attorney General, instructed by Mahmuda Begum, Advocat..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......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. 2. The Commi......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: ......out any lawful authority having legal implication.......(16) Cases Referred to- Shahidul Hossain Vs. The Commissioner of Taxes (Income Tax Reference Application No. 489 of 2003). Lawyers Involved: Sarder Jinnat Ali, Adv. With Delowar Hossain, Adv.—For the Assessee-wri..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....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...... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
...... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
......'s Republic of Bangladesh, 61 DLR (AD) 28; Abdul Karim Vs. Bangladesh 51 DLR 447; Dewan Shamsul Abedin, Mutwalli of Dewan AfteburReza Chowdhury Waqf Estate, 13 MLR (AD) 163 = 13 DLR (AD)118.
Lawyers Involved:
Abu Yahia Dulal, Advocate—For the Plaintiff-Respondent-Petitioners.
..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
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: ......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: ......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: ......(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........... (13) Lawyers Involved: Mustafa Kamal Mansoor, Adv.—For the Assessee-applicant S. Rashed J..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......cision regarding loan of the applicant. The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984); Section 82BB (3) Under section 82BB (3) of the Income Tax Ordinance 1984, the National Board of Revenue may select the return submitted by an assessee for audit purpose and direc......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: ......of the country.…… (7), (8), (9) & (10) Cases Referred to- Spectra SN Tex Limited Vs. the Commissioner of Taxes (Income Tax Reference Application No. 39 of 2012). Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-applicant Saikat Basu, AAG..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 ...... 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 ...... 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 ......Moudud Ahmed Vs. State, 48 DLR (AD) 42; Ali Akkas Vs. Enayet Hossain, 17 BLD (AD) 44 = 2 BLC CAD) 60; Abdul Quader Chowdhury Vs. State, 28 DLR (AD) 38; Sher Ali (Md.) Vs. State, 46 DLR (AD) 57 . Lawyers Involved: Abdus Salam Matnun, Advocate—For the Petitioner. Dr. Monjur Kader,..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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......mmissioner 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 Application No.......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: ...... The Commissioner of Taxes in Income Tax Reference Application No. 335 of 2009;Commissioner of Income Tax, Central, Karachi Vs. Alpha Insurance Co. Limited, Karachi, 1981 (44) Tax 1 (S.C. Pak.). Lawyers Involved: Golam Arshed, Adv.—For the Assessee-applicant. S. Rashed Jahangir,..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......see-applicant has raised unnecessary question inasmuch as the instant case was clear case of tax evasion with clear undeniable and explicit information from the Central Intelligence Cell (CIC) of the National Board of Revenue the DCT concern reopened the case under the provision of section 93 of the......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ...... কালাম-বনাম-দি কমিশনার অব ট্যাক্সেস, inআয়কর রেফারেন্স দরখাস্ত নং- ৪০০/২০১০. Lawyers Involved: Mosharaf Hossain, Adv.—For the Assessee-applicant. Saikat Basu, AA..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
.... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ......idence given in the court, the High Court Division may disbelieve evidence of the witness. Because the case is one of no evidence………………............ (10) Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, instructed by Sufia Khatun, Advoc..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....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......ndustries 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, Dhaka-1000. ......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: ......ot to speak of by the National Board of Revenue, not being the government, to issue such a circular making an interpretation of the provision of Income Tax Ordinance 1984....................(25) Lawyers Involved: Nasim Khan, Adv.—For the petitioner. S. Rashed Jahangir, D.A.G. wi..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
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