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Case Number
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Parties |
Short Description |
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1 |
Writ Petition 6819/2026
(Writ Petition 6819/2026)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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Md. Roman Bhoyan …..Petitioner -Versus- Bangladesh, represented by the Secretary, Ministry of Home Affairs, Government of the People`s Republic of Bangladesh, Bangladesh Secretariat, Ramna, Dhaka and others |
Relating to passport of former Hon`ble Judges of the Supreme Court of Bangladesh |
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2 |
Income Tax Reference 123/2019
(Income Tax Reference 123/2019, 124/2019 and 125/2019)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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The Commissioner of Taxes, Taxes Zone-1, Chattagram vs Confidence Cement Ltd., Chattagram |
The first question was decided based on the non-obstante clause of sub-section (1) of section 82C of the Income Tax Ordinance, 1984. Tax deducted at source (TDS) under section 53 of the Ordinance, on the import of goods by an industrial undertaking as raw materials for its own consumption (such as a cement factory), shall be assessed as regular source of income instead of under section 82C. Conversely, TDS under section 52 read with rule 16 shall be assessed under section 82C of the Ordinance. The second question was decided on the basis that the reduction and deletion of disallowances of claimed expenses, as well as the reduction of estimated sales are purely factual matters involving no complex question of law. Therefore, we are of the view that we should not disturb the factual findings legally settled by the Tribunal. |
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3 |
Writ Petition 6604/2024
(Writ Petition 6604/2024)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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OnMobile Global Limited vs National Board of Revenue and others |
The issuance of a notice under section 213 of the Income Tax Act, 2023 to revise the erroneous assessment order passed by the DCT, after the expiry of four years from the date of the order sought to be revised, is declared to have been issued without lawful authority and to be of no legal effect. |
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4 |
Writ Petition 6163/2008
(Writ Petition 6163/2008)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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Solar Television Mfg. Ltd. vs Customs, Excise and VAT Appellate Tribunal, Dhaka and others |
The Customs, Excise and VAT Appellate Tribunal is required to dispose of an appeal by passing such order or orders as it deems fit upon consideration of the merits of the case, thereby confirming, modifying, or annulling the decision or order appealed against. The order of the Tribunal, dismissing the appeal for default, is hereby declared to have been passed without lawful authority and hence, is of no legal effect. |
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5 |
Writ Petition 2508/2026
(Writ Petition 2508/2026)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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Engineer Md. Mohosin vs Commissioner of Taxes, Taxes Zone-1, Chattogram and others |
The legislature intends for a person to be given a fair opportunity to defend him or herself before any decision is made that negatively impacts his or her rights, property, or status. The person must be given a genuine opportunity to present his or her side of the story, submit evidence, and challenge or cross-examine the evidence brought against him or her. A court must fix a date that gives the defendant reasonable and sufficient time to prepare his or her defense and travel to the court. Therefore, the matter is remanded back to respondent No. 1 for a rehearing. This will afford the petitioner a meaningful opportunity to be heard and to adduce further evidence, if any. |
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6 |
Writ Petition 1671/2021
(Writ Petition 1671/2021 and 1672/2021)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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BSRM Steels Limited vs Commissioner of Taxes, Large Taxpayer’s Unit (LTU), Dhaka |
The first issue was decided on the basis that the disallowance of expenses from the profit and loss accounts and the manufacturing and trading accounts are purely factual matters involving no complex question of law. Therefore, we are of the view that we should not disturb the factual findings legally settled by the Commissioner of Taxes in disposing of the revisional application under section 121A of the Ordinance. The second issue was decided based on the non-obstante clause of sub-section (1) of section 82C of the Income Tax Ordinance, 1984, The business income of the petitioner was classified correctly by the DCT based on deduction of tax at source for recovery of minimum tax under section 82C of the Ordinance. As such, the Rules in above two writ petitions are hereby discharged. |
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7 |
VAT Appeal 76/2015
(VAT Appeal 76/2015)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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Kaniz Fatema vs Customs, Excise and VAT Appellate Tribunal, Dhaka and others |
We are of the view that the redemption fine should be aligned with the rationalized standard deemed reasonable by the Legislature and subsequently codified in the Finance Act, 2014. Accordingly, respondent No.4 is directed to modify the redemption fine and fix it at 50% of the actual evaded VAT amount in place of an astronomical amount. |
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8 |
Income Tax Reference 582/2019
(Income Tax Reference 582/2019)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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IPCO Developments (Bangladesh) Limited vs The Commissioner of Taxes, Taxes Zone-6, Dhaka. |
For the purpose of computing income or losses, as assessee must first have income under section 28 of the Income Tax Ordinance, 1984. From that income, allowable expenses shall be deducted under section 29 of the Ordinance, subject to certain circumstances where deductions are not admissible as provided under section 30 of the Ordinance. We find that the Tribunal was fully justified in upholding the rejection of the claim of business loss. The statutory mechanics of the Ordinance dictate that business deductions cannot be claimed against a non-existent revenue stream prior to the commencement of commercial operation. |
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9 |
Income Tax Reference 317/2018
(Income Tax Reference 317/2018)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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BBC Bangladesh Limited vs The Commissioner of Taxes, Taxes Zone-8, Dhaka |
The disallowance of expenses from the profit and loss accounts is purely factual matters involving no complex question of law. Therefore, we are of the view that we should not disturb the factual findings legally settled by the Tribunal. We find no provision of law that allows for the determination of foreign currency invested as a “share money deposit” as income under section 28 of the Income Tax Ordinance, 1984. While the Tribunal is competent to decide all questions of fact and law and serves as the final arbiter of factual matters, the legal aspects were entirely ignored. |
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10 |
Income Tax Reference 316/2018
(Income Tax Reference 316/2018)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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BBC Bangladesh Limited vs The Commissioner of Taxes, Taxes Zone-8, Dhaka |
The disallowance of expenses from the profit and loss accounts is purely factual matters involving no complex question of law. Therefore, we are of the view that we should not disturb the factual findings legally settled by the Tribunal. The second question was decided based on that we find no provision of law that allows for the determination of foreign currency invested as a “share money deposit” as income under section 28 of the Income Tax Ordinance, 1984. While the Tribunal is competent to decide all questions of fact and law and serves as the final arbiter of factual matters, the legal aspects were entirely ignored. |
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11 |
Income Tax Reference 303/2018
(Income Tax Reference 303/2018 and 304/2018)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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Zen International Limited, Dhaka vs The Commissioner of Taxes, Taxes Zone-10, Dhaka. |
The first question was decided on the basis that the disallowance of expenses, including losses from burglaries, from the profit and loss accounts are purely factual matters involving no complex question of law. Therefore, we are of the view that we should not disturb the factual findings legally settled by the Tribunal. The second question was decided based on the principle that the estimation of commission receipts is also a factual matter unless proved otherwise with verifiable evidence. In the present case, the applicant received commissions from bKash Limited (a BRAC Bank subsidiary) which is supported by verifiable evidence. Hence, we are of the view that the Tribunal estimated the commission receipts without applying a judicial mind. |
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12 |
Income Tax Reference 258/2015
(Income Tax Reference 258/2015)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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Alltex Industries Limited vs The Commissioner of Taxes, Large Taxpayers Unit (LTU), Dhaka |
It is our considered view that while section 35(3) of the Income Tax Ordinance, 1984 directs the applicant company to furnish a trading account, a profit and loss account, and a balance sheet certified by a Chartered Accountant, such certification does not dispense with the statutory requirement to produce primary, verifiable evidence in support of the specific financial claims made therein. The disallowance of claimed expenses and estimation of gross profit are purely factual matters, involving no complex questions of law. Therefore, we are of the view that we should not disturb the factual findings legally settled by the Tribunal. |
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13 |
Income Tax Reference 48/2018
(Income Tax Reference 48/2018 and 02/2023)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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Hatil Complex Limited, Dhaka vs The Commissioner of Taxes, Taxes Zone-7, Dhaka |
It is our considered view that while section 35(3) of the Income Tax Ordinance, 1984 directs the applicant company to furnish a trading account, a profit and loss account, and a balance sheet certified by a Chartered Accountant, such certification does not dispense with the statutory requirement to produce primary, verifiable evidence in support of the specific financial claims made therein. The disallowance of claimed expenses and estimation of sales are purely factual matters, involving no complex question of law. We are of the view that we should not disturb the factual findings legally settled by the Tribunal. |
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14 |
First Appeal 312/2018
(First Appeal 312/2018)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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Azahar Uddin Bhuiyan, being dead, his legal heirs, 1(b) Md. Anowarul Salam Bhuiyan and others Vs. Chandraban Bibi and others |
Allowed |
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15 |
Civil Revision 6619/2023
(Against Order)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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Aziz Al Kaiser Vs. Mrs. Tabassum Kaiser and others |
Order of Injunction |
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16 |
Writ Petition 12205/2024
(Writ Petition 12205/2024)
অনুবাদ (Google)
Uploaded on : 09-SEP-26
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Md. Alkas Uddin Ahmed verus The Government of the People`s Republic of Bangladesh, represented by the Secretary, Ministry of Education, Secretariat Building, Ramna, Dhaka and others |
Disposed of |
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17 |
Criminal Revision 6579/2024
(Criminal Revision 6579/2024)
অনুবাদ (Google)
Uploaded on : 08-SEP-26
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Md. Thandu Mia vs. The State and another |
S.138A NI Act has overriding effect over S.246(2A) of the Cr.PC. |
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18 |
Writ Petition 8325/2014
(.../)
অনুবাদ (Google)
Uploaded on : 08-SEP-26
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Bangladesh Environmental Lawyers Association (BELA) vs. Government of Bangladesh and others |
Judgment of Bakkhali River flowing from Cox`s Bazar to the Bay of Bengal. |
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19 |
Civil Revision 5342/2024
(Civil Revision 5342/2024)
অনুবাদ (Google)
Uploaded on : 08-SEP-26
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Md. Abdur Rob Howlader and others ... Defendant-Petitioners -Versus- Dita Majumder and others ...Plaintiff-Opposite Parties |
Discharged |
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20 |
Death Reference 140/2019
(Death Reference 140/2019)
অনুবাদ (Google)
Uploaded on : 08-SEP-26
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The State .....petitioner -Versus- S.M. Sirajuddowla and 15 others .....condemned-prisoners |
In the result, the reference is accepted in part, so far it relates to condemned prisoners S.M. Sirajuddowla and Shahadat Hossain Shamim and rejected in respect of others. The criminal appeals 13886 and 14698 of 2019 filed by the condemned prisoners S.M. Sirajuddowla and Shahadat Hossain Shamim respectively are dismissed. Criminal Appeals 13887, 13888, 14097, 13885 of 2019 filed by Nooruddin, Shakhawat Hossain Jabed, Saifur Rahman Md. Zubayer and Umme Sultana Poppy respectively are hereby dismissal with commutation of their death sentence to imprisonment for life. The Criminal Appeals 12019, 12268, 12296, 12293, 13882, 14096, 14473, 14637 and 14697 of 2019 filed by the condemned prisoners Mohammad Shamim, Ruhul Amin, Maksud Alam Councilor, Afsaruddin, Hafez Abdul Kader, Abdur Rahim Sharif, Iftekharuddin Rana, Imran Hossain Mamun, Mohiuddin Shakil and Quamrunnahar Moni respectively are allowed and they are acquitted of the charges levelled against them. Let them be immediately set at liberty, if not wanted in connection with any other cases. Jail Appeals are accordiongly disposed of. |
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21 |
Civil Revision 2848/2025
(Civil Revision 2848/2025)
অনুবাদ (Google)
Uploaded on : 08-SEP-26
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Halima Yeasmin and others Vs Jaheda Begum and others |
It is made clear that the question of limitation and exclusion of time under Section 14 of the Limitation Act shall be determined by the competent appellate Court in accordance with law and upon consideration of the facts and circumstances relating to the prosecution of the proceeding before the wrong forum. Nothing contained herein shall be construed as an automatic or unconditional condonation of delay. |
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22 |
First Appeal 49/2021
(First Appeal 49/2021)
অনুবাদ (Google)
Uploaded on : 08-SEP-26
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Mohammad Jinna Miah and another -Versus- Mosarrof Hossen and others |
This First Appeal is allowed. |
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23 |
First Misc Appeal (TN) 290/2018
(with Civil Rule No. 236 (FM) of 2022)
অনুবাদ (Google)
Uploaded on : 07-SEP-26
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Globe Construction Limited -vs- Rajdhani Unnayan Kartipakkha (RAJUK) and others |
Appeal Dismissed. Rule Discharged |
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24 |
Civil Revision 4437/2010
(Civil Revision 4437/2010)
অনুবাদ (Google)
Uploaded on : 07-SEP-26
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Md. Yasin Ali Sheikh VS Md. Mohammad Ishaq and others |
Absolute |
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25 |
Criminal Revision 2952/2023
(Criminal Revision 2952/2023)
অনুবাদ (Google)
Uploaded on : 07-SEP-26
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Babu Prodeep Kanti Das ... Convict-Appellant-Petitioner -Versus- The State and another ... Opposite parties |
The Rule is disposed of |
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26 |
Criminal Appeal(H) 1058/2025
(Criminal Appeal(H) 1058/2025)
অনুবাদ (Google)
Uploaded on : 07-SEP-26
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Reaz Uddin Shepai ...Convict-Appellant -Versus- The State, represented by the Deputy Commissioner, Dhaka ...Respondent |
The appeal is allowed |
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27 |
Criminal Appeal(H) 3400/2018
(Criminal Appeal(H) 3400/2018)
অনুবাদ (Google)
Uploaded on : 07-SEP-26
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Md. Iqbal Hossein ... Convict-Appellant -Versus- The State and another ...Complainant-Respondents |
The Appeal is disposed of |
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28 |
Criminal Appeal(H) 4696/2018
(Criminal Appeal(H) 4696/2018)
অনুবাদ (Google)
Uploaded on : 07-SEP-26
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Md. Abdul Hannan Master ... Convict-Appellant -Versus- The State and another ...Complainant-Respondents |
The Appeal is disposed of |
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29 |
Civil Revision 618/2023
(Civil Revision 618/2023)
অনুবাদ (Google)
Uploaded on : 07-SEP-26
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Abdul Jalil Mridha -Versus- Most. Fatima Johora and others |
Absolute |
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30 |
Civil Revision 3171/2022
(Judgment and decree)
অনুবাদ (Google)
Uploaded on : 06-SEP-26
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Executive Engineer, Bangladesh Water Development Board, Natore Vs. Khan Mohammad Monjur-E-Khuda being died his legal heirs: 1(a) Parvez Mahmud Khan and others |
The opposite parties as plaintiff filed Other Class Suit Number 33 of 2006 in the Court of the Senior Assistant Judge, Natore on 12.02.2006 seeking a declaration of title in respect of 0.1544 acres of land appertaining to C.S. and S.A. Plot Numbers 1756 and 1757 corresponding to R.S. Plot Number 2604. |
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31 |
Writ Petition (TN) 1098/2025
(.../)
অনুবাদ (Google)
Uploaded on : 06-SEP-26
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Md. Naimur Rahman Tony and others Vs.Bangladesh, represented by the Secretary, Medical Education and Family Welfare Division, Ministry of Health and Family Welfare and another |
Disposed of |
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32 |
Company Matter 38/2026
অনুবাদ (Google)
Uploaded on : 03-SEP-26
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Sharif Uddin Md. Hassan and others Vs. RJSC and others. |
Allowed. |
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33 |
Civil Revision 2518/2017
(Civil Revision 2518/2017)
অনুবাদ (Google)
Uploaded on : 03-SEP-26
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Hosne Ara ... Defendant No.2-Petitioner Versus Government Haji Mohammad Mohsin College and others ...Opposite Parties |
The Rule is discharged without any order as to costs. |
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34 |
Death Reference 95/2018
(Death Reference 95/2018)
অনুবাদ (Google)
Uploaded on : 03-SEP-26
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The State Vs. Most. Lucky Khatun and another |
The Death Reference is rejected with modification of sentence; consequently the Criminal Appeal No.8455 of 2018 and Jail Appeal No.247of 2018 are dismissed with modification of sentence. |
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35 |
Death Reference 75/2018
(Death Reference 75/2018)
অনুবাদ (Google)
Uploaded on : 02-SEP-26
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The State … Appellant -Versus- Md. Sohel Biswash ….Condemned-Prisoner |
the Death Reference No. 75 of 2018 is rejected and both the Criminal Appeal No.7561 of 2018 and Jail Appeal No.212 of 2018 are hereby dismissed. |
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36 |
Civil Revision 4266/2015
(Civil Revision 4266/2015)
অনুবাদ (Google)
Uploaded on : 02-SEP-26
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Md. Mizanur Rahman …Appellant-Petitioner Versus Mosammot Rasheda Khatun and another ...Defendant-Opposite parties |
Absolute-in-part |
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37 |
Civil Revision 4894/2024
(Civil Revision 4894/2024)
অনুবাদ (Google)
Uploaded on : 02-SEP-26
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Mst. Nestara Begum Vs Md. Tohirul Islam and others |
Discharged |
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38 |
Civil Revision 710/2017
(Civil Revision 710/2017)
অনুবাদ (Google)
Uploaded on : 02-SEP-26
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Md. Babul Islam -Versus- Md. Alimuddin and others |
Absolute, sending the case on remand to the trial Court. |
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39 |
Civil Revision 3875/2022
(Civil Revision 3875/2022)
অনুবাদ (Google)
Uploaded on : 02-SEP-26
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Maulana Nurul Islam -Versus- Mawlana A.B.M Nuruzzaman and another |
Discharged |
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40 |
Writ Petition 5568/2019
(Writ Petition 5568/2019)
অনুবাদ (Google)
Uploaded on : 02-SEP-26
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Pochondor Ali and others versus Bangladesh, represented by the Deputy Commissioner, Sunamganj and others |
Absolute in part |
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41 |
Writ Petition 7055/2025
(.../)
অনুবাদ (Google)
Uploaded on : 02-SEP-26
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Rujina Akhter vs Government of Bangladesh and others |
Judgment of Habeus Corpus |
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42 |
Civil Revision 3118/2022
(Civil Revision 3118/2022)
অনুবাদ (Google)
Uploaded on : 02-SEP-26
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Masudur Rahman and others -Versus- Md. Anowar Hossain and others |
Discharged with costs |
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43 |
Writ Petition 1098/2013
(.../)
অনুবাদ (Google)
Uploaded on : 02-SEP-26
|
S.M. Md. Abdul Baten and others vs.Government of the People’s Republic of Bangladesh, represented by the Senior Secretary, Ministry of Public Administration and another |
Absolute |
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44 |
Civil Revision 2741/2018
(Civil Revision 2741/2018)
অনুবাদ (Google)
Uploaded on : 02-SEP-26
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Md. Abul Karim Molla Vs Md. Sadek Ali Molla and others |
Absolute |
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45 |
Civil Revision 3791/2017
(Civil Revision 3791/2017)
অনুবাদ (Google)
Uploaded on : 02-SEP-26
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Subash Chandra Dey -Versus- Shaymal Chandra Sheel and others |
Absolute |
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46 |
First Appeal 31/2026
(First Appeal 31/2026)
অনুবাদ (Google)
Uploaded on : 01-SEP-26
|
Laxmi Bilders Limited -Versus- Masons Enterprise Limited and others |
This First Appeal is allowed. |
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47 |
Company Matter 860/2024
অনুবাদ (Google)
Uploaded on : 01-SEP-26
|
ICE(BD) Limited Vs. Chandra Spinning Mills Limited and another |
Application for addition of party is rejected with cost of Tk. 10,000/- |
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48 |
Civil Revision 67/2022
(Civil Revision 67/2022)
অনুবাদ (Google)
Uploaded on : 01-SEP-26
|
Most. Aliya Vs Md. Saidur Rahman |
Discharged |
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49 |
Writ Petition 5029/2021
(Writ Petition 5029/2021)
অনুবাদ (Google)
Uploaded on : 01-SEP-26
|
Md. Belayet Hossain and others-Vs-Government of the People’s Republic of Bangladesh, represented by the Secretary, Ministry of Water Resources and others |
Discharged |
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50 |
Writ Petition 323/2023
(Writ Petition 323/2023)
অনুবাদ (Google)
Uploaded on : 01-SEP-26
|
Md. Kamruzzaman-Vs-Government of the People’s Republic of Bangladesh, represented by the Secretary, Ministry of Power, Energy and Mineral Recourses and others |
Discharged |
