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Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....lip;…………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment September 15, 2014 Result: The Rule is made absolute. Income Tax Ordinance (XXXVI of 1984);Sections 82BB (1) and 93 Filin......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)
....dgment. 2. In Writ Petition No. 1304 of 2012 the Assessee-writ-petitioner Enamul Hoque Chowdhury, Director Hoque and Sons Limited obtained the rule Nisi in the following terms; “Let a Rule Nisi issued calling upon the respondents to show cause as to why the impugned Notice dated 24.6......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)
....ion for leave to appeal is directed against the judgment and order dated 18-8-2004 passed by a Division Bench of the High Court Division in Criminal Miscellaneous Case No.9556 of 2004 discharging the Rule. 2. The facts relevant for disposal of the case are that on 20-2-2001 the petitioner as in......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)
.... justified in maintaining assessment in any other section other than section 82C in the year under consideration while the business transaction is 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); S......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
....overnment did not take any action for release of the land in question.
4. Against the inaction of the Government, the writ petitioners moved the High Court by filing a writ petition and obtained Rule Nisi in Writ Petition No.6786 of 2005.
5. The writ respondents contested the Rule by filin......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)
....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: ......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
....ed Mahmud Hossain J. - This civil petition for leave to appeal is directed against the judgment and order dated 15-5-2011 passed by the High Court Division in Writ Petition No.4717 of 2010 making the Rule absolute.
2. The facts relevant for the purpose of disposal of this civil petition fo......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)
....ation under Article 102 of the Constitution of Bangladesh, the Assessee-writ-petitioner, Dr. Poly Dam, obtained the instant rule Nisi on 19.11.2013 from this court, in the following terms; Let a Rule Nisi be issued calling upon the respondents to show cause as to why the notices issued under Se......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
.... Advocate—For the Plaintiff-Respondent-Petitioners.
Shihab Uddin Ahmed, Advocate—For the Proforma-Defendant-Appellant-Opposite Parties.
Civil Revision No. 784 of 2007 with Civil Rule No. 364 (R) of 2007 (Violation)
Judgment
Sharif Uddin Chaklader J. - These two rules,......'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)
....btained the copy of the order communicated to it by the First Appellate Authority, the Commissioner of Taxes (Appeal) on 1.3.2004. This fact has appeared from the photocopy of the ITA-7 and Format of Rule-28, as has been submitted by the learned Advocate Mr. Mustafa Kamal Mansoor, therefore it appea......(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)
....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)
....hellip;….........Petitioner Vs. State & another…………………..Opposite-Parties Judgment August 13, 2014 Result: The Rule is discharged. Case Referred to- State Vs. Iqbal Hossain, 48 DLR (AD) 100; Khurshid A......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)
....ssing Authority under rule 6 of the First Schedule to the Income Tax Act does not, like rule 2 of the same Schedule, or on the strength of section 40C of the Insurance Act or rule 40 of the Insurance Rules, extend to disallowance of the excess management expense. The power of the Assessing Auth...... 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: ...... 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)
....tition for leave to appeal is directed against the judgment and order dated 5-4-2011 passed by a Division Bench of the High Court Division in Criminal Miscellaneous Case No.20704 of 2010 making 5 the Rule absolute. 2.The facts relevant for disposal of the instant criminal petition are that one ......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)
.... Judgment July 22, 2014 & July 23, 2014 Result: The rule Nisi is made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 52 The Income Tax Rule, 1984; Rule 16 The provision of section 52 of the Income Tax Ordinance 1984 liable t......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
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
.... Bangladesh and others…………………………..Respondents Judgment July 23, 2014 Result: The Rule is disposed of. Whether the petitioner was eligible to be appointed as the Headmaster in a......he parties to number of candidates with any physical handicraft disability or whether the respondents have already sufficient numbers as per the quota for the same post or not….......(10) Lawyers Involved: Md. Humayun Kabir for Md.Imrul Haydar- For the Petitioner. Goutam Kumar ..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
.... - This appeal, by leave, by the appellants, is directed against the judgment and order dated 4-1-2000 passed by a Division Bench of the High Court Division in Writ Petition No.287 of 1995 making the Rule absolute.
2. The facts leading to the filing of this appeal, in a nutshell, are:
The ......without considering this aspect of the case at all and on this score alone the writ petition was not maintainable......(15)
Case Referred to-
Bangladesh Vs. Mizanur Rahman, 52 DLR 149.
Lawyers Involved:
GM Moniruzzaman, Deputy Attorney-General, instructed by Sufia Khatun, Advocat..
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: ......ome within the purview of section 17(1)(a)(ii) of the Ordinance..........(17) Cases Referred to- Commissioner of Income Tax Vs. Lackatoorha Tea company Limited, reported in 31 DLR 396. Lawyers Involved: Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Ass..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
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