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Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....unting for its business and maintaining books of accounts duly audited by a reputed audit firm. The assessee on 29.08.2001 submitted its income tax return for the assessment year 2001-2002 before the Deputy Commissioner of Taxes, Companies Circle-6, Taxes Zone-2, Chittagong (shortly, the DCT) showin......me 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......me 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: ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....9 MLR (AD) 251 = 9 BLC (AD) 207 Habibullah Khan Vs. Shah Azharuddin Ahmed; 35 DLR (AD) 72. Lawyers Involved: Mahbubey Alam, learned Attorney General with Sarder Md. Rushed ]ahangir, learned Deputy Attorney General instructed by B. Hossain, Advocate-on-Record— For the Appellants (in C......respective petitioner(s). 7. The common case of the writ-petitioners was that they were appointed as constables in the police department and, in due course, were promoted to the post of Sub-Inspectors. They were awarded rewards for their gallantry services. They also completed departmental......ng Corporation Vs. Raquibuddin Ahmed, 46 DLR 470 and Siddique Ahmed Vs. Government of Bangladesh, 65 DLR (AD) 8; Delwar Hossain Mia Vs. Bangladesh, 52 DLR (AD) 120 and AFM Mustafizur Rahman, Director General, Bangladesh Railway Vs. Monoharan Mazumder, 9 MLR (AD) 251 = 9 BLC (AD) 207 Habibullah Khan ......olute in part. 10. In Writ Petition No.7120 of 2010, the respective impugned order issued under the signature of writ-respondent No.3, the Assistant Inspector General (Establishment), Bangladesh Police, Police Headquarters, placing the respective writ-petitioner "on compulsory re..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
.... the next higher post. Along with his seniority, merit of the officer shall be taken into consideration for promotion to the next higher post by the Selection Committee/DPC. In case of promotion of a Deputy Director to the post of Director of the Commission, he must have completed a minimum of 5(fiv......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....of the defendants is no ground for awarding a decree in favour of the plaintiffs….(15) Case Referred to- Syed Abdul Haque Vs. Surendra Nath Majumder, 59 DLR (AD) 111; Additional Deputy Commissioner (Revenue), Pabna Vs. Md Reazuddin Pk., 8 BUT (AD) 185 = 5 BLC (AD) 76; Ratan Cha......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ...... plaintiffs to institute the original suit. 3. The contrary case of the defendants No.2, 4, 6, 18-21, 25, 26, 28 and 32 in short is thus, that the suit land is situated at Mouza-Topga under Police Station-Ramganj of District Noakhali which is recorded in CS khatian No.359, MRR No. 372, plo..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....‘Bank’.......................................................(46)
Section 53M
No SRO can derogate the provision of any statute. The SRO which has been relied upon by the learned Deputy Attorney General does not at all applicable to the transfer of sponsor shares made by the Ass......se three Income Tax Reference Applications are allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......ircumstances of the case, the Tribunal under section 159(2)/29(1) (xxvii) was justified in maintaining the CT(A)’s confirmation of disallowance of provision for loans and advances (Specific and General) at Tk. 8,55,32,841.00 and Tk. 14,84,71,697.00, respectively.
4. Whether in the facts a......se three Income Tax Reference Applications are 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: 10 Nov, 2014 | Hits: 3
.... assessee-applicant-M/S Azmat Fashions Limited (shortly stated as the assessee) is a private limited company. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deputy Commissioner of Taxes (the DCT, in short) disclosing its income from business at Tk. 6,08,657......reme 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.
Ed.
This Case is also Reported in:
......fter the assessment year 1998-1999; that the Tribunal considering the facts and circumstances of the cases lawfully deleted the said amount.
10. Ms. Mahfuza Begum, the learned Assistant Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the dep......reme 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.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......, the High Court Division called upon the Secretary, Ministry of Public Administration; the Secretary, Ministry of Law, Justice and Parliamentary Affairs; the Secretary, Ministry of Home Affairs; the Inspector General of Police; the Director General of Rapid Action Battalion (RAB) and the Chief of t......no way, be related to a case which is being investigated into by an investigation agency. The regulations of the PRB cannot override the provisions of the Code....... (14) The Attorney-General should have the right of audience in all Courts of Bangladesh….... (18) Lawyers ...... totally a different concept from that of inquiry. Inquiry is always to be made by a Magistrate or any person as may be directed by the Court, whereas, the investigation has to be made by a Police Officer or by a person (other than a Magistrate) who is authorized by Magistrate in this..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... assessee-applicant M/S Azmat Fashions Limited (shortly stated as the assessee) is a private limited company. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deputy Commissioner of Taxes (the DCT, in short) disclosing its income from business at Tk. 6,08,657......upreme 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. Ed This case is also Reported in: ......fter the assessment year 1998-1999; that the Tribunal considering the facts and circumstances of the cases lawfully deleted the said amount. 10. Ms. Mahfuza Begum, the learned Assistant Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the dep......upreme 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. Ed This case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... assessee-applicant-M/S Azmat Fashions Limited (shortly stated as the assessee) is a private limited company. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deputy Commissioner of Taxes (the DCT, in short) disclosing its income from business at Tk. 6,08,657...... is directed 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: ......fter the assessment year 1998-1999; that the Tribunal considering the facts and circumstances of the cases lawfully deleted the said amount. 10. Ms. Mahfuza Begum, the learned Assistant Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the dep...... is directed 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: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....ts in the item of expenditure for which he is unable to ascertain the actual and true income of the assessee.........(9)
Section 83(2)
The provision of section 83(2) mandated the Deputy Commissioner of Taxes to serve a further notice upon an assessee directing to ......le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......me Tax Reference applications, as aforementioned.
Claim of the Taxes department:
5. Upon service of the notice of these two Income Tax Reference Applications, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......le No. 162(ref:)/2012 are disposed off accordingly.
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: 29 Oct, 2014 | Hits: 1
....determination:
I. In the circumstances and on the facts whether the Taxes Appellate Tribunal, Division Bench-05, Dhaka, was justified by passing an order for set aside with a direction upon the Deputy Commissioner of Taxes “to re-examine the issue for bank deposit and non-showing of bank......rstanding;
Income Tax Ordinance 1984
Section 5(3). Subordination and control of income-tax authorities.-
(1)-(2) .........................
(3) The Deputy Commissioner of Taxes and Inspectors shall be subordinate to the Inspecting Joint Commissioner within whose jurisdiction they ......erence Applications, this court has examined the entire matter analogously and heard the learned Advocate Mr. Mosharaf Hossain on behalf of the Assessee-applicant while the learned Assistant Attorney General Mr. Saikat Basu advanced argument on behalf of the Taxes Department, who filed affidavit-in-......red in negative and in favour of the Assessee-applicant.
37. 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: 28 Oct, 2014 | Hits: 1
.... of filing the application.
Explanation.-For the purpose of this section, the Appellate Joint Commissioner of Taxes shall be deemed to be an authority subordinate to the Commissioner to whom the Deputy Commissioner of Taxes, whose order was the subject-matter of the appeal order under revision,......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......tained the instant rule Nisi as aforesaid.
Claim of the Taxes department
4. Upon service of the notice of the rule Nisi, the taxes department appeared through the learned Assistant Attorney General Ms. Nasrin Parvin and Mr. Saikat Basu and filed affidavit-in-opposition, wherein the materia......ed reviews and to hear the same on merit under the provision of section 121A of the Income Tax Ordinance 1984.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
....lied with the requirement of sub-section (3) of section 35 of the Ordinance. ......................(38)
Section 83
After submission of a return or revised return by the assesee, if the Deputy Commissioner of Taxes is not satisfied with the return, he shall serve a notice under sub-sec......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:
......ce with the provision of the Ordinance No. XXXIII of 2007. The Assessee-applicant authority is a local public statutory body, meaning thereby a local authority, within the meaning of section 3 of the General Clauses Act 1897 and as such its accounts are being audited by the Auditor General of Bangla......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:
..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....tion of the case by internal Audit Team and found Abul Kalam Azad guilty for misappropriation of the fund of Sanchay Patra section of the Bank. A First Information Report (FIR) was lodged by the Deputy Director, Bangladesh Bank, Barisal with Kotwali Police Station, Barisal on 2-7-2005 wherein a...... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ....... 8886 of 2010 discharging the Rule. 2. The facts of the case, in brief, are that the petitioner, Chowdhury Mohidul Haque, is one of the Senior Executive Directors of the Bangladesh Bank. He was General Manager of Barisal Office of Bangladesh Bank during 2002-2004. During his tenure in Barisal ......Abul Kalam Azad guilty for misappropriation of the fund of Sanchay Patra section of the Bank. A First Information Report (FIR) was lodged by the Deputy Director, Bangladesh Bank, Barisal with Kotwali Police Station, Barisal on 2-7-2005 wherein allegation was made that offence was committed during th..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
.......Appellant Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Result: The appeal is allowed. Lawyers Involved: Bisiwajit Deb Nath, Deputy Attorney-General instructed by Mr. B Hossain, Advocate-on-Record—For the Appellant. ......i-Corruption Bureau and the above allegation against the accused persons were proved and thereafter a First Information Report was lodged with Kotwali Police Station, Dinajpur by one Sheikh Mohammad, Inspector of District Anti-Corruption Bureau on the basis of which the case was started. That case w...... Vs. Md. Lutfur Rahman and others.......Respondents Judgment October 21, 2014. Result: The appeal is allowed. Lawyers Involved: Bisiwajit Deb Nath, Deputy Attorney-General instructed by Mr. B Hossain, Advocate-on-Record—For the Appellant. SM Shahajahan,...... 39,950 only. That an enquiry was held by the Anti-Corruption Bureau and the above allegation against the accused persons were proved and thereafter a First Information Report was lodged with Kotwali Police Station, Dinajpur by one Sheikh Mohammad, Inspector of District Anti-Corruption Bureau on the..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....egative and in favour of the Assessee-applicant. Argument of the Taxes department. 7. On the other hand the learned Assistant Attorney General Mr. Saikat Basu argued that the dealing of the Deputy Commissioner of Taxes in respect of interest suspense account was correct and lawful. Because......t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......uestions as have been mentioned earlier filed the instant two Income Tax Reference Applications. Claim of the Taxes Department: 4. Upon service of the notice, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......t, both these Income Tax Reference Applications are allowed. 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: 17 Sep, 2014 | Hits: 0
....ner of Taxes without considering the provision regarding selection for audit of the applicants I.T. return by the National Board of Revenue and making of assessment order on the basis of audit by the Deputy Commissioner of Taxes if so required under the provision of section 82BB(3) of the Income Tax......the result, the Income Tax Reference Application 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:
......ferred the instant Income Tax Reference Application with the formulated questions as aforementioned.
Claim of the Taxes department.
4. Upon service of notice, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......the result, the Income Tax Reference Application 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: 17 Sep, 2014 | Hits: 2
.... Commissioner of Taxes, Inspecting Additional Commissioner of Taxes or any person appointed to hold current charge of the Inspecting Joint Commissioner of Taxes may call for and examine the record of Deputy Commissioner of Taxes and pass any order revising the order passed by the Deputy Commissioner......rar, 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:
......hare-holder of some companies as dividend as those were accumulated profit of the said companies cannot be said to be unlawful.
13. In reply, Mr. Md. Khurshedul Alam, the learned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the res......t Division
(Statutory Original Jurisdiction)
Present:
Zinat Ara J
Md. Habibul Gani J
Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka……………………&hell..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....999.
2. The assessee-applicant. Latifur Rahman (shortly stated as the assessee) submitted his income tax return for the assessment year 1998-1999 showing net income at Tk. 32,21,937/- before the Deputy Commissioner of Taxes, Companies Circle-16, Taxes Zone-16, Dhaka (hereinafter stated as the D......The Registrar, 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.
This case is also Reported in:
...... a share-holder of some companies as dividend as those were accumulated profit of the said companies cannot be said to be unlawful.
13. In reply, Md. Khurshedul Alam, the learned Deputy Attorney General appearing with Ms. Nurun Nahar, the learned Assistant Attorney General, on behalf of the res......ourt Division
(Statutory Original Jurisdiction)
Present:
Zinat Ara J
Md. Habibul Gani J
Latifur Rahman, Son of late Khan Bahadur Muzibur Rahman, 52, Motijheel Commercial Area Police Station Motijheel, Dhaka………Applicant
Vs.
The Commissioner of T..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
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