PIYUSH AGRAWAL,J. - (1.) By means of the present writ petition, the petitioner has prayed for issuing a writ of certiorari quashing the sanction order dated 30.03.2017 passed by the respondent no. 1 for the Assessment Year 2009-10 as well as the consequential notice dated 22.04.2017 for the Assessment Year 2009-10 passed by the respondent no. 2.
(2.) The facts of the case are that the petitioner is a Company incorporated under the provisions of Indian Companies Act, 1956 having its registered Office at 46, Janpath, 1st Floor, New Delhi and U.P. Office at Windsor Club, Vaibhav Khand, Indrapuram, Ghaziabad. The present Office of the petitioner is at Plot No. 22, Sector - 135, Noida. The petitioner is a builder and engaged in the business of construction and sale of flats to the interested persons/allottee, after purchasing the land from the Development Authorities and developed the land so purchased.
(3.) The petitioner had not entered into any tripartite agreement between the petitioner and the purchaser, as the petitioner developed the land after purchasing the same from the Development Authorities. In other words, the petitioner is a sole owner of the land on which the flats were constructed. According to the petitioner, the ownership of the flats continues with it from the time of construction till the execution of registered sale deed in favour of the interested person/prospective buyers and as such, the petitioner does not fall within the category of works contract. The original assessment order was passed for the year in dispute on 30.04.2013. The Assessing Authority, after considering all the materials available on record as well as the judgement of the Apex Court in the case of K. Raheja Development Corporation Vs. State of Karnataka, reported in (2005) 5 SCC 162, letter of allotment, etc., came to the conclusion that there is no transfer of any material in execution of works contract and the petitioner is not liable for payment of any tax.;