IN THE SUPREME COURT OF BANGLADESH

HIGH COURT DIVISION

(SPECIAL ORIGINAL JURISDICTION)

Present

Mr. Justice Muhammad Khurshid Alam Sarkar

And

Mr. Justice Sardar Md. Rashed Jahangir

Income Tax Reference Application No. 596 of 2019

with

Income Tax Reference Application No. 597 of 2019

with

Income Tax Reference Application No. 598 of 2019

with

Income Tax Reference Application No. 599 of 2019

In the matter of:

Commissioner of Taxes, Taxes Zone- 01, Chattogram

… Applicant (In all the Income Tax Reference Applications) -Versus- Delwar Hossain Dulal

... Respondent (In all the Income Tax Reference Applications)

Mr. Pratikar Chakma, D.A.G

... For the applicant Mr. Mahbub Shafique with

Mr. Sifat Mahmud, Advocates

... For the respondent

Judgment on : 16.11.2023

Sardar Md. Rashed Jahangir, J:

All the reference applications have been filed by the Commissioner

of Taxes, Taxes Zone-1, Chattogram under section 160 of the Income-tax Ordinance, 1984 arising out of Income Tax Appeal Nos. 682, 683, 684 and 685 of 2018-2019 (assessment years 2012-2013, 2013-2014, 2015- 2016 and 2016-2017) (filed by the DCT concerned) heard analogous with

Income Tax Appeal Nos. 1364, 1365, 1366 and 1367 of 20