P V HEMALATHA,KOZHIKODE vs. DCIT, CIRCLE-1(1), KOZHIKODE

ITA 961/COCH/2025Status: DisposedITAT Cochin16 June 2026AY 2018-199 pages
AI SummaryDismissed

What were the facts?

The assessee claimed deduction under Section 80-IB(10) for a housing project. The deduction was denied because the project was constructed on a plot of land less than one acre, even though the total landholding exceeded one acre and included a personal residence.

What did the Tribunal hold?

The Tribunal held that the one-acre requirement under Section 80-IB(10)(b) pertains specifically to the plot of land on which the housing project is constructed, not the assessee's entire landholding. Therefore, the deduction was not allowable.

What were the issues?

Whether the one-acre plot size requirement for Section 80-IB(10) deduction applies to the specific housing project's plot or the assessee's total landholding.

Which sections of the Income-tax Act were involved?

Section 80-IB(10)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI SOUNDARARAJAN K.

For Respondent: Ms. Neethu S, Snr AR

PER PRASHANT MAHARISHI, VICE – PRESIDENT

1.

These two appeals filed by P. V. Hemalatha for AYs 2009–10 and 2018–19 involve a common issue and are, therefore, disposed of by this common order.

2.

ITA No. 960/Coch/2025 relates to assessment year 2009–10 and is directed against the appellate order dated 16 October 2025 passed by the National Faceless Appeal Centre, Delhi [the ld.

ITA Nos. 960 & 961/Coch/2025 CIT(A)]. By that order, the ld. CIT(A) dismissed the assessee’s appeal against the assessment order dated 23 March 2015, passed by the DCIT, Circle–1(1), Kozhikode [the ld. AO], under secti

The order continues below.

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