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Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ginal Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Haji Mohammad Ali, proprietor M/S. Shahnewaj Enterprise..............Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-02……………………......e concealment of any income...........(26) Section 159(2) The power available under section 159(2) of the Income Tax Ordinance 1984 for remanding a case to the Deputy Commissioner of Taxes (Appeal) to cause further inquiry is intended by the legislature to be applicable in the case where f..

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. ......ufia Khatun, Advocate-on-Record—For the Petitioner. Md Khurshid Alam Khan, instructed by Zahirul Islam Advocate-on-Record—For the Respondent. Criminal Petition for leave to Appeal Nos.119 of 2014. (From the judgment and order dated 5th of April, 2011 passed by the Hig..

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)

....00…………………Petitioner. Vs. 1. National Board of Revenue, represented by its Chairman, Revenue Bhaban, Segunbagicha, Dhaka-1000. 2. Deputy Commissioner of Taxes, Companies Circle-1, Zone-1, 2nd 12th Storied building (4th floor) Segunbagich......oard may issue from time to time: Provided that no order, direction or instruction shall be given so as to interfere with the discretion of the Appellate Joint Commissioner [or the Commissioner (Appeals)] in the exercise of their appellate functions. 25. This authorization of issuing instr..

Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0

Secretary, Ministry of Finance, Internal Resources Division and others Vs. Sherajul Islam, 2014, 43 CLC (AD)

....ent made by the Customs Authority can only be challenged by filing an appeal as proved under section 193 of the Customs Act. Section 193 of the Customs Act as quoted below: "193. Appeals to Commissioner (Appeal)—(1) Any person aggrieved by any decision or order passed under the Act, ......, 52 DLR 149. Lawyers Involved: GM Moniruzzaman, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Appellants. Ex-parte—Respondent. Civil Appeal No. 252 of 2003. (From the judgment and order dated 4-1-2000 passed by the High Court Di..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6

Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....EO Mr. Md. Akter Hossain Sannamat ………………………………………….Assessee-Applicant Vs. The Commissioner of Taxes, Large Taxpayers Unit (LTU), 2nd Twelve Storied Building, Segunbagicha, Dhaka,......the Assessee-applicant, preferred আয়কর আপীলপত্র নং-১৭৮/এল,টি,ইউ/২০১০-২০১১ before the First Appellate Authority, Commissioner of Taxes (Appeal), on specific grounds as to disallowances under the head printing stationary, the depreciatio..

Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3

Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)

....tified as such by the Government and no person can open or keep open places of public amusement without, or otherwise than in conformity within the condition of, a license to be granted by the Deputy Commissioner. Under the Places of Public Amusement Act ‘keeping open a notified place of publi...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ..

Category: Others | Date: 28 Jun, 2014 | Hits: 91

Mahabur Sheikh alias Mahabur Vs. State, represented by the Deputy Commissioner, Narail, 2014, 43 CLC (HCD)

.... 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 June 20, 2014.    Result: ...... Involved: Md. Zakir Hossain, Advocate instructed by Sufla Khatun Advocate-on-Record—For the Petitioner. None Represented—For the Respondent. Criminal Petition for Leave to Appeal No. 139 of 2011. (From the judgment and order dated the 16th of January, 2011 passed by ..

Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15

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     ......l Ahasan J.—This rule was issued calling upon die opposite parties No. 1 to show cause as to why the judgment and order dated 9-6-2013 passed by the District Judge, Kishoregonj in Miscellaneous Appeal No.122 of 2009 allowing the prayer for temporary injunction reversing the judgment and order ..

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 ..........Petitioner Vs. Md. Sajjad Ali...........................Condemned Prisoner Judgment June 16, 2014. Result: The Death Reference No.133 of 2008 rejected. Criminal Appeal No. 8657 of 2008 and the Jail Appeal No.30 of 2009 are allowed. Case Referred to- M..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15

Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)

....se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......Advocate, instructed by Zainul Abedin, Advocate-on-Record—For the Petitioner. Mndhumnloty Chowdhury Barua, Advocate-on-Record—For the Respondents. Criminal Petition for Leave to Appeal No. 170 of 2014. (From the judgment and order dated 9-2-2014 passed by the High Court Di..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4

Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....W.1 who led the trap party is curable under section 537 of the Code…......(52) The Rule itself did not confer any right to the accused to explain his position before the the Commission or Commissioner…....(58) In an inquiry against a person on an alle­gation of corruption......ate, 14 BLC 5. Lawyers Involved: Md. Noor Hossain—For the Convict-Appellant. AKM Fazlul Haque, Advocate—For the Anti-Corruption Commission. (Respondent No.2). Criminal Appeal No. 1812 of 2010. Judgment ANM Bashir Ullah J.— This criminal appeal, at the ..

Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8

Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)

....nat 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……………Resp......inance, 1984 (hereinafter referred to as the Ordinance) arises out of the order dated 26.08.2003 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka (the Tribunal, in brief) in Income Tax Appeal No. 235 of 2003-2004 (assessment year 1999-2000) 2. The assessee-applicant Khandaker Abu..

Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3

Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

.... 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……………&hel......, 1984 (hereinafter referred to as the Ordinance) arises out of the order dated 26.08.2003 passed by the Taxes Appellate Tribunal, Division Bench-1, Dhaka  (the Tribunal, in brief) in Income Tax Appeal No.235 of  2003-2004 (assessment year 1999-2000). 2. The assessee-applicant Khandak..

Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5

Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)

.... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251           ......Hossain, Advocate-on-Record—For the Petitioners. Khurshid Alam Khan, Advocate instructed by Md. Zahirul Islam, Advocate-on-Record—For the Respondent. Civil Petition for Leave to Appeal No.1932 of 2010. (From the judgment and order dated 21-10-2009 passed by the Administrat..

Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4

Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)

....fendants brought Title Suit No.207 of 1978 in the 1st Court of Munsif, Bagerhat for permanent injunction and obtained decree on 20-12-1980. Against the said j udgment and decree the Additional Deputy Commissioner (Revenue), Bagerhat and Upazila Nirbahi Officer, Sharankhola brought Title Suit No. 33 ...... Parimal Chandra Guha, Advocate instructed by Md. Nawab Ali, Advocate-on-Record—For Respondent Nos. 46 and 47 None Represented—Respondent Nos.1, 2, 23-45 & 48-65. Civil Appeal No. 46 of 2007. (From the judgment and order dated 5-7-2004 passed by the High Court Div..

Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11

I.M. Reazul Hasan Vs. Commissioner of Taxes Vs. The Commissioner of Taxes, Taxes Zone-1, Dhaka, 2014, 43 CLC (HCD)

....iginal Jurisdiction) Present: Zinat Ara J S. H. Md. Nurul Huda Jaigirdar J I.M. Reazul Hasan, Deputy Divisional Engineer, Rupgonj, Dhaka……Applicant Vs. The Commissioner of Taxes, Taxes Zone-1, Dhaka…………Respondent Judgment ......;(hereinafter referred to as the Ordinance) has arisen out of the order dated 06.05.2004 passed by the Taxes Appellate Tribunal, Division Bench-4, Dhaka (briefly stated as the Tribunal) in Income Tax Appeal No.3603 of 2003-2004. This is relating to the assessment year 2003-2004.  2. The qu..

Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5

Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)

....#39;defaulter-borrower........(25 & 27) Case Referred to- Nazimuddin Vs. State, 30 DLR 49; State of Punjab Vs. Mohar Sings, 1955 AIR (SC) 84; Sangam Spinners Vs. Regional Provident Fund Commissioner-I (2008) 1 SCC-291; Quazi Nasibul Hassan Vs. Bangladesh Bank, 61 DLR 96; Abul Kashem Vs......stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ..

Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11

ECOM Agroindustrial Corporation Ltd. & another Vs. Mosharaf Composite Textile Mills Ltd, 2014, 43 CLC (HCD)

....hrough arbitration expeditiously. The order of injunction granted earlier by the trial Court is hereby vacated. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 330   ...... this case is on sections 3(2), 10 and 45 to 47 of the Arbitration Act. Unreported decision of the Appellate Division arising from the decision of High Court Division i.e. Civil Petition for Leave To Appeal No. 1112 of 2005, the Case of Canada Shipping and Trading SA Vs. TT Katikaayu, 54 DLR 93, thi..

Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7

Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)

....ourt below are set-aside and the case for pre-emption be dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 315.           ......howdhury Md. Zahangir, Advocate-on-Record—For the Appellants. Sufia Khatun, Advocate-on-Record—For Respondent Nos.1 and 2. None represented—Respondent Nos.3-45. Civil Appeal No.67 of 2004. (From the judgment and order dated 16-10-2001 passed by the High Court Di..

Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22

Elahi Box Sardar (Md.) Vs. Government of Bangladesh repre¬sented by Ministry of Communication and others, 2014, 43 CLC (AD)

....trative Appellate Tribunal, but for other grounds dis­cussed above. Accordingly, the petition is dis­missed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 127.   ......-Record—For the Petitioner. Sarder Rashed Zahangir, Deputy Attorney-General instructed by Md. Zahirul Islam, Advocate-on-Record— For the Respondents. Civil Petition for Leave to Appeal No. 212 of 2010. (From the judgment and order dated the 12th day of November, 2009 passe..

Category: Administrative Law | Date: 25 May, 2014 | Hits: 9