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Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....dgment delivered by the High Court 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. ......dgment delivered by the High Court 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. ......dgment delivered by the High Court 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. ......dgment delivered by the High Court 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: 6
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
..... 2. The assessee-applicant-Mr. 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......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: ......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......ate 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. ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....the Taxes Appellate Tribunal was justified determining the income from stocks and shares as a taxable income. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 35(4) The Deputy Commissioner of Taxes (DCT), in pursuance to the provision of section 35(4) of the Income Tax......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: ......ncome from stocks and shares as a taxable income. Claim of the Taxes department. 6. 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......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: 16 Sep, 2014 | Hits: 0
Payer Mohammed Vs. Deputy Commissioner of Taxes and others, 2014, 43 CLC (HCD)
....inal Jurisdiction) Present: Zinat Ara J Md. Habibul Gani J Payer Mohammed………………………….Petitioner Vs. Deputy Commissioner of Taxes and others.............Respondents Judgment September 15, 201......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. ......tices issued under section 93 of the Ordinance reopening the returns of the petitioner are liable to be declared without lawful authority. 5. Mr. Md. Khurshedul Alam Learned Deputy Attorney-General appearing with Ms. Mafuja Begum and Nurun Nahar both learned Assistant Attorney-General for ......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. ..Category: Fiscal/Taxation Law | Date: 15 Sep, 2014 | Hits: 9
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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-Chittagong. 3. Deputy Commissioner of Taxes, Circle-52 (companies), Taxes Zone-03, C.G.O. Building No. 2 (East of Z......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: ......instant writ petitions and obtained the rule Nisi as aforementioned. Appraisal of the Taxes Department 8. Pursuant to the service of notice of the rule Nisi, the learned Assistant Attorney General Mr. Saikat Basu along with the learned Assistant Attorney General Ms. Nasrin Parvin and file......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: ..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. ....../302 of the Penal Code against 6 (six) FIR named accused. 5. The learned Magistrate concerned accepted the police report and issued warrant of arrest against the accused persons. Thereafter, one Inspector of CID with reference to a letter of Police Head Quarters, Dhaka, filed an application to ......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. ......e 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 informant lodged a First Information Report (FIR) with the Chakaria Police Station against six accused persons namely Abdul Mannan, Abdul Hamid, Baharuddin, Buri B..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....83(2) of the Income Tax Ordinance 1984 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 ......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: ......2 by the Taxes Appellate Tribunal as aforesaid. Claim of the Taxes Department: 5. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......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: ..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....resentatives, as 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......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
......ry 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 Rahman, Advocate-on-Record—For the Appellants.
Md. Bad......8-2006 passed by a Division Bench of the High Court Division in Writ Petition No.6786 of 2005 directing the writ-respondents to release the land measuring 0.29 acre at Mouza-Dhanmondi under Dhanmondi Police Station appertaining to CS Plot No.192 and SA Plot No.868 under CS Khatian No.189 and SA Khat..
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: ......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: ...... with the formulated question as aforementioned. Claim of the Taxes Department. 3. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......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: ..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....expenditure claimed or cost incurred was not genuine it was open to compute the income of the applicant by resorting to estimate. 4. Whether on the facts and in the circumstances of the case the Deputy Commissioner of Taxes could compute the income of the applicant by relying on the so called e......te. 4. Whether on the facts and in the circumstances of the case the Deputy Commissioner of Taxes could compute the income of the applicant by relying on the so called enquiry carried out by the Inspector of the circle long time after the relevant income year and affording no opportunity to the......cations, formulating the questions as aforementioned. Claim of the Taxes Department: 7. Upon service of the notice of these Income Tax Reference Applications, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......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: ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
.... 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, Advocate-on-Record—For the Petitioners.
......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.
......issioner 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, Advocate-on-Record—For the Petitioners.
Akther Imma......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.
..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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 Commissioner of Taxes, Taxes Circle-13(Salaries), Taxes Zone-Rajshahi, Kar-Bhaban, Helenabad,......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: ......erred the instant writ petition and obtained the rule Nisi as aforementioned. Claim of the Taxes department: 3. Pursuant to the service of notice of the rule, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......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: ..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....before the High Court Division…….(17)
Cases Referred to-
Belayet Hossain Vs. Nurul Alam, 42 DLR (AD) 20; Kaimuddin Shaikh alias Kaimu Shaikh Vs. Bangladesh, represented by the Deputy Commissioner, Rajshahi, 3 BLC 410; Jobayer Hossain Vs. Noor Hafez, 56 DLR (AD) 22; Rafizuddin...... 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.
...... 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.
......public of Bangladesh, 61 DLR (AD) 28, Rafizuddin Ahmed Vs. Mongla Barman, 43 DLR (AD) 215, the case of Dewan Shamsul Abedin, Mutwalli of Dewan Aftebur Reza Chowdhury Waqf Estate, of Village Tegharia, Police Station: Sunamgonj Sadar, District Sunamgonj, 13 MLR (AD) 163 = 13 DLR (AD) 118, the case of ..
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: ......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: ......stant Income Tax Reference Application on the formulated question as aforementioned. 4. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......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: ..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....sp;Section 82BB (3) Under section 82BB (3) of the Income Tax Ordinance 1984, the National Board of Revenue may select the return submitted by an assessee for audit purpose and direct the concern Deputy Commissioner of Taxes (DCT) to hold audit upon the said return. Thereafter, if the DCT concer......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: ......applicant preferred the instant Income Tax Reference Application as aforementioned. 3. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attornies General Ms. Nasrin Parvin along with Mr. Saikat Basu, appeared on behalf of the Taxes Department and......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: ..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....ssed in the case of Moyna Miah Vs. State 5 BLD (AD) 99 is not applicable in the present proceeding, and, as such, the impugned proceeding should not be quashed. 9. Dr. Monjur Kader, learned Deputy Attorney-General along with Mr. Md. Aminur Rahman Chowdhury, learned Assistant Attorney-Gener......dged by Sri HN Gupta, Sub-Divisional Officer, Works arid Building Department, PG Hospital, Sub-division No.2, with the Bhowanipore police on the 5th of May 1953. On 10 August, 1953, the Investigating Inspector submitted a challan before the Police Magistrate, Alipore, against Niren, Nishit and Arun ...... of Moyna Miah Vs. State 5 BLD (AD) 99 is not applicable in the present proceeding, and, as such, the impugned proceeding should not be quashed. 9. Dr. Monjur Kader, learned Deputy Attorney-General along with Mr. Md. Aminur Rahman Chowdhury, learned Assistant Attorney-General appearing on ......led by the accused-petitioner, a Rule was issued calling upon the opposite-parties to show cause as to why the impugned proceedings of Special Case No. 13 of 2002 arising out of Chandanaish Police Station Case No. 7 dated 10-3-1998 corresponding to GR No.36 of 1998 under sections 409/109 o..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ry affidavit filed by the Assessee-applicant seeking an opinion from this court; A) Whether on the facts and circumstances of the case the appellate tribunal, Appellate Commissioner of Taxes and Deputy Commissioner of Taxes can disallow any item of management expenditure actually incurred by th......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: ......nd circumstances of the case the appellate tribunal, Appellate Commissioner of Taxes and Deputy Commissioner of Taxes can disallow any item of management expenditure actually incurred by the assessee General Insurance Company for the purpose of the business without considering the annual account sub......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: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....m to the purchaser and therefore the money which has been shown in the bank account is not selling money by the Assessee-applicant and the producer of the consumer item this has been explained to the Deputy Director Central Intelligence Cell (CIC) of NBR who did not consider in order to benefit hims......ents including the powers under section 117(2). (3) [The Commissioner, the Director General, Central Intelligence Cell,] the Inspecting Joint Commissioner, the Deputy Commissioner of Taxes or an Inspector, if he is so authorized in writing, may, for the purpose of making any enquiry which he co...... of the said section accepted the same and issued the receipt which deemed to have been finalization of tax liability for these two assessment years 2004-2005 and 2005-2006. On 10.2.2011 the Director General, Central Intelligence Cell (CIC) Dhaka, Mr. Sarwar Hossain Chowdhury asked the Assessee-appl......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: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
....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, Advocate-on-Record—For the Petitioner. ...... 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. ......believe 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, Advocate-on-Record—For the Petitioner. Md Khurshid A......te. 2.The facts relevant for disposal of the instant criminal petition are that one Kohinoor Begum, daughter of Jalil Dewan, as informant lodged a First Information Report (FIR) with Borhanuddin Police Station on 26-4-2004 alleging, inter-alia that on 25-4-2004 at about 6-00 PM the informant al..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)
....haka-1000…………………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) Segu......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......n serving notice demanding justice upon the respondents, preferred the instant writ petition and obtained the instant rule Nisi. 3. Pursuant to service of the notice, the learned Deputy Attorney General Mr. S. Rashed Jahangir, along with learned Assistant Attorney General Ms. Nasrin Parvin appe......at their end, supplied by the Assessee-writ petitioner. 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 Jul, 2014 | Hits: 0
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