2014 (1) TMI 1613

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....ax Act with its registered office at 206, Luxmi Deep Building, Plot No.9, District Centre Luxmi Nagar, Delhi and the corporate office at B-6, Surya Nagar, Ghaziabad. The petitioner is engaged in the business of real estate development and undertakes construction of flats at Bharat City, Tila Mor near Indraprastha Yojna, G.D.A. Ghaziabad through the registered contractor and undertakes deduction of Works Contract Tax (WCT) and TDS on payments made to the contractors. 3. By this writ petition the petitioner has prayed for quashing the show cause notice for provisional assessment under Section 25 (1) of UP Value Added Tax Act, 2008 dated 26.11.2013 for the months April/May/June/July/August/September of the year 2013-14 by the Deputy Commiss....

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....e departmental authorities in assessments and appeals before approaching the High Court in revision. 5. It is submitted by Shri Ashok Kumar that the petitioner has filed monthly returns for the relevant period. The notice has been given only on ground of decision of Hon'ble Supreme Court in M/s Larsen & Toubro Limited & another vs. State of Karnataka (supra). The notice states that since the doubts raised by the reference to the larger bench has come to rest, the petitioner is liable to pay commercial tax on the sale of flats, which has been treated to be deemed sale by the assessing officer. 6. Shri Ashok Kumar has relied upon a judgment of Supreme Court in Arun Kumar and others vs. Union of India and others (2006) 286 ITR 89 (SC) in....

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....make up its mind whether to act or not and can give a ruling on the preliminary or collateral issue; but that ruling is not conclusive". 75.The existence of jurisdictional fact is thus sine qua non or condition precedent for the exercise of power by a court of limited jurisdiction." 7. The provisions of Section 25 (1) (iii) authorise the assessing officer to make provisional assessment on the basis of material available on record with him. Whenever it appears to the assessing authority that the turnover of sale or purchase or both disclosed by the dealer is not worthy of credit, he can make provisional assessment after giving notice to the assessee of such proposed assessment. 8. The petitioner has filed the returns. The assessing ....