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Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......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......f the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in: ......tifur 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: 17
Fidelity Assets and Securities Co. Ltd. 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: ......come from the dealing of shares and consequently enhanced the income of the Assessee-applicant at an amount of Tk. 2,93,67,184.00. 4. Being aggrieved with and highly dissatisfied by the said two orders of assessment, in respect of assessment year 2006-2007 and 2007-2008, 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: ......and Securities Co. Ltd., 71, Nitol Centre, Mohakhali, C/A, Dhaka, represented by its Managing Director Mr. Md. Mofiz Uddin Chowdhury.......................Assessee-applicant Vs. The Commissioner of Taxes, Tax Payers Services Wing, Large Tax payers Services Wing Large Tax Payer ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....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. ......n 82BB(1) without selection for audit by the National Board of Revenue.............................(11) When a return is filed by an assessee under section 82BB (1) that shall be deemed to be an order of assessment for a particular year. This provision is protected by subsection (3) of the......l effect. Communicate the order at once to the respondent No. 1. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 31. ...... (Special Original Jurisdiction) Present: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment ..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: ......It further appears that the provision of Section 93(1) of the Income Tax Ordinance 1984 commenced with the phrase “any income chargeable to tax of any assessment year” which means that in order to re-opening any assessed return, if the definite information comes into the possession of th...... However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ......ip;………………Assessee-Applicant Vs. 1. National Board of Revenue, NBR Building Segunbagicha, Dhaka, Represented by it’s Chairman. 2. Commissioner of Taxes, Taxes Zone-03, Chittagong, C.G.O. Building No. 2 (East of Zamburi filed) Dist-Chittag..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. ......Ashrafuz Zaman Advocate-on-Record—For Respondent Nos.1-5. None represented—Respondent Nos.6-7. Criminal Petition for Leave to Appeal No.456 of 2011. (From the judgment and order dated 18th of August, 2004 passed by the High Court Division in Criminal Miscellaneous Case No...... above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ......sp; Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Abul Bashar Chowkidar.......................................Petitioner Vs. Abdul Mannan @ Khademul Islam and others…………… ..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
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: ......I of 1984); Section 52 and 83(2) Section 83(2) has mandated the DCT concern to serve a notice upon the Assessee-applicant if he feels inadequacy of evidence at the time of writing the assessment order in his personal time after the conclusion of hearing of the income tax case. In the instant ca...... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......af International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh............................Assessee-Applicant. Vs. The Commissioner of Taxes, Taxes Zone-7, 2nd Twelve Storied Building, Segunbagicha, Dhaka, Bangladesh..…&..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
.... could not receive the compensation because of pending litigations. Therefore, the respondents cannot take the plea of nonpayment of compensation. Moreover, gazette notification has already been published and, as such, the disputed land vested in the Government free from all encumbrances. ......Record—For the Appellants.
Md. Badroddozza, Advocate, instructed by Sufla Khatun, Advocate-on-Record—For the Respondents.
Civil Appeal No.48 of 2008.
(From the judgment and order dated 10-8-2006 passed by the High Court Division in Writ Petition No.6786 of 2005).
Judg......
This Case is also Reported in: 66 DLR (AD) (2014) 274.
......s the case may be, at present market price subject to proof of their genuine title..........................(23)
The compensation has already been deposited with the office of the Deputy Commissioner, Dhaka but the respondents could not receive the compensation because of pending litigations. T..
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: ......ractically allowed the appeal, admitting the ground of appeal as to the entitlement of the Assessee-applicant bank to the 10% Head Office expenses, but committed error in the operating portion of the order passed in the appeal. This has led the Assessee-applicant to file two consecutives Miscellaneo....... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Bank Al-Falah Limited, 168, Gulshan Avenue, Gulshan-2, Dhaka.................Assessee-Applicant Vs. The Commissioner of Taxes, Large Tax Payers Unit, Second Twelve-storied Building, Segunbagicha, Dhaka.…&h..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: ......m to conduct hearing and to explain the return along with supporting the accounts with the submitted evidence, may resort to the provision of section 83(2) of the Ordinance for passing the assessment order, within thirty days from the conclusion of hearing in his personal time and in the absence of ......applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......t Developments & Holdings Ltd. House No.29, Road No. 39, Gulshan, Dhaka…………………………Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Segun bagicha, Dhaka………….....Respondent ..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.
......by Syed Mahbubur Rahman, Advocate-on-Record—For Respondent No.1.
None Represented—Respondent No.2.
Civil Petition for Leave to Appeal No.798 of 2012.
(From the judgment and order dated 15-5-2011 passed by the High Court Division in Writ Petition No.4717 of 2010).
Judg......ismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......ent:
Nazmun Ara Sultana J
Syed Mahmud Hossain J
Md. Imman Ali J
Government of Bangladesh, represented by the Secretary, Ministry of Education and others......................Petitioners
Vs.
SM Humayun Kabir and another.................Respondents
Judgment
Sept..
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: ......espondent No. 3, so far it relates to the assessment year 2011-2012 only, should not be declared to have been initiated without lawful authority and is of no legal effect and/or such other or further order or orders passed as to this court may seem fit and proper. Claim of the writ-petitioner: ...... However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......;…………………Assessee-Applicant Vs. 1. The National Board of Revenue, represened by its Chairman, Segunbagicha, Ramna, Dhaka. 2. The Commissioner of Taxes, Taxes Zone-Rajshahi Kar-Bhaban, Helenabad, Rajshahi. 3. Deputy Commi..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
.... 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.
......
Judgment
September 4, 2014.
Result:
The petition is disposed of.
When law is there, until and unless the law is invoked no one can evict from the suit property by administrative order
The suit is filed by plaintiffs not by the defendants. The suit may be dismissed or ......e this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
...... Court Division
(Civil Revisional Jurisdiction)
Present:
Sharif Uddin Chaklader J
Ashish Ranjan Das J
Chowdhury Mia and others ...............Plaintiff-Respondent-Petitioners
Vs.
Superintendent, Primary Teacher Institution and others.....Proforma-Defendant-Ap..
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: ......epted and entertained the departmental second appeal filed after seriously violating the rule 28 of the Income Tax Ordinance 1984. (iii) Whether the Appellate Tribunal lawful vacated the C.T.(A) order regarding deleting the sub-contract disallowances of Tk. 13,42,500/- and also restored the DCT......t. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... Md. Emdadul Haque Azad J Subarna Garments Limited……………………………….Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-2, C.G.O. Building-2(2nd Floor), Agrabad, Chittagong-4100……&..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: ......al Division Bench-05, Dhaka was justified estimating family expenses of the applicant. 3. In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining the order of 1st Appellate Authority as well as assessment order in absence of audit under the mand...... 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......e, son of late Abul Kashem, Bel Tower (Level-7B), 19 Dhanmondi R/A, Road No. 01, Dhaka-1205.………………………Applicant Vs. The Commissioner of Taxes, Taxes Zone-08, 12/1, Bijoy Nagor (2nd Floor), Dhaka…………&h..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 ......ntractor is appointed by any department of the Government for construction of any building, the contractor is termed as an agent of the concerned department of the Government. Receiving the work order for construction of a bhaban by the contractor as an agent from any department of the Govern&s...... 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 ......Miscellaneous Jurisdiction) Present: Md. Abdul Hye J Md. Nazrul Islam Talukder J Yunus (Md.)……………………….........Petitioner Vs. State & another…………………..Oppo..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: ......s to the management expenses, depreciation and capital gain enhanced the income of the Assessee-applicant to a huge amount. 7. Being aggrieved with and highly dissatisfied by the said assessment order, the Assessee-applicant preferred আয়কর আপীলপত্র নং-৮/এলট....... However, there shall be no order as to cost. 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 Peoples Insurance Company Limited, Dhaka.............Assessee-Applicant Vs. The Commissioner of Taxes, Dhaka.…………………..Respondent Judgm..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: ......he mandatory provision of income tax statute has not been complied with the provision of section 84 of the Income Tax Ordinance 1984 which empowered the DCT concern to make an exparte assessment order............. (20) The sign of applying the provision of section 84 is the service of......ant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......risdiction) 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……………………..Respon..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
....nce. He pointed out that the High Court Division rightly came to the finding that the provisions of sections 87 and 88 of the Code of Criminal Procedure were duly complied and notice of the trial was published in daily newspapers and, therefore, the High Court Division did not find any procedural la......oner. 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 High Court Division in Criminal Miscellaneous Case No.2......ed 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. ......14) 272. ..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)
....ven the government has got no authority to remove any difficulty as to any interpretation of any of the provision of the Income Tax Ordinance 1984 by way of any statutory regulatory order (SRO) or by publishing the same in the official gazette, not to speak of National Board of Revenue. The lea......(Annexures-B and B-1) from future bills of the respondent No. 3 or to refund the amount to the petitioner or to allow adjustment with future bills of the respondent No. 3 and/or such other or further order or orders passed as to this court may seem fit and proper”. Fact of the Writ Petiti...... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... J J.S.M. Glass Industries 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, Segun..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....t Rules in Column No.(4) of the “Appointment Circular” and Column No.(11) of the “Application Form for appointment in the post of Headmaster in the Government Primary Schools” published in the daily “Janakantha” dated 13.01.2012 by the Directorate of Primary Educa......নিয়োগ/প্রশিনি/২০১২/১৪ and why their failure to comply should not be declared to be without lawful authority and of no legal effect and/or why such other or further order or orders should not be passed as top this court may seem fit and proper. 2. The relevant......the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ...... Civil Present: Md.Moinul Islam Chowdhury J J.B.M.Hassan J Tapan Kumar Mondal………………………………Petitioner Vs. &nb..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
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