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Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)
.... Result: The petition is dismissed. Lawyers Involved: Md. Khurshid Khan, Advocate instructed by Md. Zahirul Islam, Advocate-on-Record—For the Petitioners. Biswajit Deb Nath, Deputy Attorney-General (appeared with the leave of the Court)—For the Respondent. Crimin......tioners is reduced to the period already undergone by them. The respondent is directed to release them from the custody at once. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 109. ......e petition is dismissed. Lawyers Involved: Md. Khurshid Khan, Advocate instructed by Md. Zahirul Islam, Advocate-on-Record—For the Petitioners. Biswajit Deb Nath, Deputy Attorney-General (appeared with the leave of the Court)—For the Respondent. Criminal Petition for ......tioners is reduced to the period already undergone by them. The respondent is directed to release them from the custody at once. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 109. ..Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5
....his provision is very much clear which reads as follows;
Income Tax Ordinance 1984
Section 83(2): Assessment after hearing.—
(1)...…………..
(2) The Deputy Commissioner of Taxes shall, after hearing the person appearing, or considering the evidence ......tive and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
This Case is also Reported in:
......nstant Income Tax Reference Application as aforementioned.
Claim of the Taxes department:
4. Upon service of the notice, the Taxes department appeared through the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Shaikat Basu and fil......tive and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....1984.
The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984)
Sections 35(4) and 83(2)
The provision of section 35(4) of the Income Tax Ordinance 1984 requires the Deputy Commissioner of Taxes to raise dissatisfaction as to the method of accounting prior to invoke......of the account, save and accept the statutory disallowances.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......olation of section 35(4) of the Income Tax Ordinance 1984.
Claim of the Taxes department:
6. Upon service of the notice, the Taxes department appeared through the learned Assistant Attorney General Mr. Shaikat Basu, and submitted affidavit-in-reply, wherein it has been claimed that the DCT......of the account, save and accept the statutory disallowances.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....essment year 2003-2004)
(a) Whether, in the facts and circumstances of the case, the Taxes Appellate Tribunal was justified in upholding the orders of the Commissioner of Taxes (Appeals) and the Deputy Commissioner of Taxes in disallowing Zakat as an expenditure laid out or expended w...... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......estions posed in the Reference Applications ought to be answered in the negative on the new grounds placed by the assessee.
8. In reply, Mr. Razik-Al-Jalil, the learned Deputy Assistant Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General...... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....ssee has been paying income tax regularly and it submitted its income tax returns (the return/the returns) for the assessment years 1998-1999, 1999-2000, 2000-2001, 2001-2002 and 2004-2005 before the Deputy Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka (shortly, the DCT) dedu......Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ......estions posed in the Reference Applications ought to be answered in the negative on the new grounds placed by the assessee. 8. In reply, Mr. Razik-Al-Jalil, the learned Deputy Assistant Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General......Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....Tk. 1,05,39,450.00 from her husband Mr. Anisul Huq. Thereafter, upon hearing the Assessee-respondent, pursuant to the notice under section 83(1) and 79 of the Income Tax Ordinance 1984, the concerned Deputy Commissioner of Taxes disbelieved the genuinity of the gift and added the said amount with th......he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......t appellate authority, upon considering the issue of the gift in its true perspective. Therefore, the instant Income Tax Reference Application is not maintainable.
5. The learned Deputy Attorney General Mr. S. Rashed Jahangir along with the learned Assistant Attorney General Mr. Shaikat Basu ap......he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....uestion 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: ......uestion 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: ......uestion 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: ......uestion 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: ..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....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:
......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:
......lication with the formulated question as aforementioned.
Claim of the Taxes Department:
4. Upon service of the notice of the Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......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:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....at the entire income is required to be considered along with the VAT payment. Therefore, the two appellate authorities having found the same as lawful, did not interfere with the decision made by the Deputy Commissioner of Taxes.
The learned Assistant Attorney General Mr. Shaikat Basu finally a......ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......he instant Income Tax Reference Application, with the formulated the question as aforementioned.
Claim of the Taxes department:
5. Upon service of the notice, the learned Assistant Attorney General Mr. Shaikat Basu along with the learned Assistant Attorney General Ms. Nasrin Parvin, appear......ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
.... us first reproduce the impugned order from one of the petitions. In Writ Petition No.3606 of 2010. Annexure-'D' is the impugned order issued under the signature of the Respondent No.3, Deputy Commissioner, Large Tax Payer Unit (LTU), Customs, Excise and VAT, Office, Dhaka upon the pet......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......rate can authoritatively look into the papers and documents of the NBR— Local and Revenue Audit Directorate is internally set up by and under the authority of Comptroller and Auditor-General for the purpose of conducting audit as required under Article 128 of the Constitution. The l......SC) 229; Purtabpur Company Ltd. Vs. Cane Commissioner, Bihar AIR 1970 SC, 189; Chandrika Vs. State of Bihar AIR 1984 SC 322; Anirudhsinhji Jadija Vs. State of Guzrat AIR 1995 SC 2390; Commissioner of Police, Bombay Vs. Gordhandas Bhanji AIR 1952 SC 16; State of Punjab Vs. Hari Kishan Sharna, AIR 196..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
.... since the provision of section 2(45) of the Income Tax Ordinance 1984 read with rule 33(2)(ii) of the Income Tax Rules 1984 categorically provided that the same is not a perquisite.
The learned Deputy Attorney General Mr. Abu Amzad argued that the DCT concern and Audit Team did not violate any......9. Accordingly the application praying for review 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:
......nance cost, car allowance and LFA allowance and contribution to the provident fund, will not be a part of the perquisite as has been treated by the DCT concern.
4. The learned Assistant Attorney General Ms. Nasrin Parvin, appeared on behalf of the Taxes department in her reply argued that the q......9. Accordingly the application praying for review 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:
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Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
.... time. The learned advocate draws our attention to memo No. 00. 293.027.08.27.010.2012-332 dated 4-4-2012 signed by the Executive Magistrate and Surveyor, Revenue Section, both of the office of Deputy Commissioner, Chandpur (Annexure-X series of the supplementary affidavit dated 27-10-2014 fil......oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
......oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
......oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
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Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
....s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......rs issued by Respondent No. 6 should be declared to have been issued without lawful authority and to be of no legal effect.
5. On the other hand, Mr. SM Quamrul Hasan, learned Assistant Attorney-General along with Mosammat Khairun Nessa, learned Assistant Attorney-General appearing on behalf of....... (17)
Case Referred to-
Ahsanul Azim Vs. Bangladesh, Writ Petition No. 1290 of 2011; SM Sanaullah Vs. Government of Bangladesh and others, Writ Petition No. 5294 of 2011;R.Vs. Metropolitan Police Commissioner (1968) 2 All ER-139; Associated Provincial Picture Vs. Wednesbury Corporation [1..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ......rks Ltd, 45 DLR (AD) 69, a case on Bangladesh Abandoned Property Act, President Order No. 16 of 1972, wherein law has been interpreted by majority view as:- "The learned Additional Attorney-General appearing for the appellants in C. A. No. 31 of 1991., now makes a radical departure fr...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
.... 28/2, Baily Road, Dhaka-1000, (2) Mr. Md. Bahadur Ali, Member (Finance) of BTCL, (3) Mr. Md Moyez Mollah, Director (Finance & Accounts) of BTCL, and (4) Mr. Shah Farid, son of late Saiful Islam, Deputy Director (Accounts-1), Bangladesh Telecommunications Company Limited of 37/E, Eskaton Ga......her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......rder, before seeking apology after issuance of the Rule on 23-1-2014.
25. I have also considered the views expressed by the Supreme Court of Pakistan in Re: contempt of court proceedings against General (Reid) Mirza Aslam Beg. It has been held in that case (at paragraph No. 8) that, "It is......II (contempt), Appendix-Ill of the Supreme Court of Bangladesh (High Court Division) Rules, 1973, one to be kept with him, two other copies to be handed over to the Qfficer-in-charge of the concerned Police Station, one for their record and another to be handed over to the Jail Authority, for execut..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
.... Police Super at Goshairhat Circle, Shariatpur but before serving in the police department he was Assistant Director (Traffic) at Benapole Port, on 24-10-2005 when he was posted at Benapole Port, the Deputy Director (Traffic).asked him to take some papers in his jimma seized by the Investigating Off......roved the jimma-nama dated 24-10-2005 marked as exhibit 9 and his signature in it, marked exhibit 9/1. In cross-examination of the defence he stated that later on he had given those papers to Traffic Inspector Syed Shamsul Alam. 30. P.W. 6 Md. Monir Hossain Majumder, Traffic Inspector, Benapole......ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......t Md. A Kader Zilani has been directed against the judgment and order dated 27-11-2008- passed by the Special Judge (District Judge), Jessore in Special Case No.6 of 2008 arising out of Benapole Port Police Station Case No.25 dated 22-10-2005 corresponding to GR No.275 of 2005 Convicting the ap..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ...... one Md. Jarjis, a terror of the locality storming in the mill of the petitioner had taken the blank cheque signed by the accused petitioner on 27-7-2009 at 11-00 pm of the night and in the said case Police submitted charge-sheet and was registered as. Sessions case No.64 of 2011 in the Court of Ses..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....sessee-respondent—Arif Knit Spin Limited (shortly stated as the assessee) is a private limited company. The assessee submitted its income tax return for the assessment year 2002-2003 before the Deputy Commissioner of Taxes, Companies Circle-3 Taxes Zone-1, Dhaka (briefly stated as the DCT) sho......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:
......ion raising the question of law as quoted hereinbefore.
7. No one appears for the assessee-respondent to oppose the reference application.
8. Mr. Razik-Al-Jalil, the learned Deputy Attorney General, appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney Genera......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:
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Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....sessee-respondent—Arif Knit Spin Limited (shortly stated as the assessee) is a private limited company. The assessee submitted its income tax return for the assessment year 2002-2003 before the Deputy Commissioner of Taxes, Companies Circle-3 Taxes Zone-1, Dhaka (briefly stated as the DCT) sho......preme 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: ......ion raising the question of law as quoted hereinbefore. 7. No one appears for the assessee-respondent to oppose the reference application. 8. Mr. Razik-Al-Jalil, the learned Deputy Attorney General, appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney Genera......preme 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: ..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
.... formulated for determination:
(1) Whether in the absence of any finding to the effect that no method of accounting has been regularly employed, or the method is such that in the opinion of the Deputy Commissioner of Taxes, the income of the applicant cannot be properly deduced therefrom or th...... 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.
This Case is also Reported in:
...... 140; and
(c) R. M. P. Perianna Pillai & Co. vs. Commissioner of Income-tax, Madras reported in Taxation (Vol. IV) 230.
8. In reply, Mr. Md. Khurshedul Alam, the learned Deputy Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General...... 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.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
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