Section 80 of the Income Tax Act

Income-tax Act, 2025: s.121

Section 80 of the Income-tax Act, 1961 corresponds to section 121 (Submission of return for losses) of the Income-tax Act, 2025.

Read section 121 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 80 is Similarly, in CIT v. Whirlpool of India Ltd. (318 ITR 347), cited in 17 of the 144 judgments on BharatTax that turn on this section.

Leading authorities on Section 80

Similarly, in CIT v. Whirlpool of India Ltd.
318 ITR 347 · 2009 · High Court
17
citing judgments

Whether a business is considered 'setup' depends on the specific facts of each case, considering whether the business involves manufacturing or providing services, and the nature of those services.

CIT v. Capital Electronics
261 ITR 4 · 2003 · High Court
8
citing judgments
CIT v. Hughes Escorts Communications
165 Taxmann 318 · 2007 · High Court
8
citing judgments
Maruti Insurance Broking Private Limited v. Deputy Commissioner of Income Tax
435 ITR 34 · 2021 · High Court
6
citing judgments
CIT v. Capital Electronics( Gariahat)
257 ITR 677 · 2002 · High Court
5
citing judgments

Judgments on Section 80

Moonlight Studio, Nagpur vs. Dy. Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal is DISMISSED

ITA 287/NAG/2023[2016-17]Status: DisposedITAT Nagpur05 Feb 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Shikha LoyaFor Respondent: Shri Abhay Y. Marathe
Section 143(1)Section 154

Shiva Speciality Yarns Ltd., Ludhiana vs. The Dy. Commissioner of Income Tax, Circle-I, Ludhiana

Appeal of the assessee is allowed for

ITA 1049/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh22 Jan 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Vikram Singh Yadav

For Appellant: Shri Navneet Sehgal, CA and Ms. Naina Gaba Sehgal, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 139(1)Section 139(3)Section 143(2)Section 270ASection 80

Kuthanur Service Co-Operative Bank Limited, Palakkad vs. ITO, Ward-1, Palakkad

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 677/COCH/2024[2013-14]Status: DisposedITAT Cochin21 Jan 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2013-14 Kuthanur Service Co-Op. Bank Ltd. .......... Appellant Kuthanur P.O., Palakkad 678721 [Pan: Aaaak1516G] Vs. Income Tax Officer, Ward-1 .......... Respondent Aayakar Bhavan, English Church Road Palakkad 678001

For Appellant: Ms. Dhanya G., CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 80

The Kannur District Merchants Co-Operative Society Limited, Kannur vs. ITO, Ward 1 and Tps, Kannur

In the result, the appeals filed by the assessee are allowed

ITA 670/COCH/2024[2017-18]Status: DisposedITAT Cochin21 Jan 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Jaikrishna, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)

The Kannur District Merchants Co-Operative Society Limited, Kannur vs. ITO, Ward 1 and Tps, Kannur

In the result, the appeals filed by the assessee are allowed

ITA 669/COCH/2024[2015-16]Status: DisposedITAT Cochin21 Jan 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri Jaikrishna, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)

Inder Chand Bajaj, Delhi vs. DCIT, Central Circle-32, Delhi

In the result, all the appeals of the appellant/revenue are dismissed

ITA 2873/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Jan 2025AY 2018-19

Bench: Shri Brajesh Kumar Singh & Shri Vimal Kumarassessment Year: 2018-19 Assessment Year: 2019-20 Assessment Year: 2020-21 Assessment Year: 2021-22 Assistant Commissioner Of Vs. Italian Thai Development Income Tax Public Company, 301 302 Delhi Tower District Centre Janakpuri, Janakpuri A-3 S.O. Janakpuria-3 West Delhi Pin: 1100 58 Delhi Pan: Aabci2013D (Appellant) (Respondent)

For Appellant: Shri S.R. Wadhwa, Adv. & MsFor Respondent: Shri Rohit Garg, CIT DR
Section 1Section 143(2)Section 143(3)Section 250

Shri Gayatri Constructions, Nellore vs. DCIT., Circle-1, Nellore

In the result, the appeal of assessee for A

ITA 294/HYD/2024[AY 2018-19]Status: HeardITAT Hyderabad07 Jan 2025

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

Chandrashekar Hemanth, Bengaluru vs. Income Tax Officer Ward 7(2)(4) Bangalore, Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1677/BANG/2024[2017-18]Status: DisposedITAT Bangalore06 Jan 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Siddesh Nagaraj Gaddi, CAFor Respondent: Shri Sridhar E, CIT-DR
Section 139(1)Section 143(2)Section 250Section 69ASection 80

Ncgb Retrofit Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal of the assessee is allowed, subject to the verification as mentioned

ITA 1511/KOL/2024[2023-2024]Status: DisposedITAT Kolkata06 Dec 2024AY 2023-2024

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2023-24 Ncgb Retrofit Pvt. Ltd. Dcit, Circle-11(1), Kolkata 3A, St. George Terrace, Vs Aaykar Bhavan, P-7, Kolkata-700022, West Bengal Chowringhee Square, Kolkata-700069, West Bengal (Appellant) (Respondent) Pan: Aaacn8752B Present For: Appellant By : Shri Anup Singh, Ar Respondent By : Shri Supriya Pal, Dr Date Of Hearing : 24.09.2024 Date Of Pronouncement : 06.12.2024 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of The Ld. Addl/Jcit(A)-12, Mumbai (Hereinafter Referred To As “The Ld. Addl/ Jt. Cit (A)” ) Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ay 2023-24 Dated 22.05.2024, Which Has Been Passed Against The Intimation U/S 143(1) Of The Act Issued By The Cpc, Bengaluru.

For Appellant: Shri Anup Singh, ARFor Respondent: Shri Supriya Pal, DR
Section 139(1)Section 143(1)Section 154Section 234BSection 250

Rajkumar Lahori Shah Sahani, Mumbai vs. ITO 24(3)(5), Mumbai

In the result, the appeal of the assessee bearing ITA 3220/Mum/2024 is allowed for statistical purpose

ITA 3220/MUM/2024[2010-11]Status: DisposedITAT Mumbai21 Oct 2024AY 2010-11

Bench: Shri Anikesh Banerjee & Shri Omkareshwar Chidara

For Appellant: Shri Purav GindraFor Respondent: Shri Sunny Kachhwaha - SR DR
Section 10Section 143(3)Section 144Section 148Section 151Section 17Section 250Section 69BSection 80

Mak Logistics Pvt. Ltd., Kolkata vs. DCIT, Cir. 3(2), Port Blair

In the result, appeal of the assessee ispartly allowed

ITA 885/KOL/2024[2012-13]Status: DisposedITAT Kolkata26 Sept 2024AY 2012-13
Section 143(1)Section 143(3)Section 250Section 80

Blue Star Building Material Pvt. Ltd., Uran Panvel vs. ACIT Circle Panvel, Panvel

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1066/PUN/2024[2016-2017]Status: DisposedITAT Pune12 Sept 2024AY 2016-2017

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 139(1)Section 250Section 32(2)Section 72Section 80

Sudha Dhoot, Kolkata vs. AO Ward 40 (4), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 127/KOL/2024[2018-19]Status: DisposedITAT Kolkata03 Jul 2024AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2018-19

For Appellant: Shri Ram Avtar Dhoot, CAFor Respondent: Smt Ranu Biswas, Addl. CIT, DR
Section 143(1)Section 21Section 250

Deputy Commissioner of Income Tax, Circle -1(1), Guntur vs. Andhra Pradesh State Housing Corporation Limited, Vijayawada

In the result, appeal of the revenue is dismissed

ITA 217/VIZ/2023[2008-09]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.217/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2008-09) Dy.Commissioner Of Vs. Andhra Pradesh State Income Tax Housing Corporation Ltd., Circle-1(1) Plot No.11 & 12, Nirman Guntur Bhavan, Near Apiic Colony Autonagar, Vijayawada [Pan : Aabca7206L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 139(1)Section 139(3)Section 143(3)Section 147Section 148Section 154Section 40

M/S. Ideb Projects Pvt. Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 529/BANG/2017[2012-13]Status: DisposedITAT Bangalore07 Nov 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2012-13

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri M.H. Naik, D.R
Section 14ASection 250Section 36(1)(iii)

Dalmia Laminators Ltd., Kolkata vs. ACIT, Cir. 7(1), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 106/KOL/2022[2017-18]Status: DisposedITAT Kolkata25 Aug 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 2(24)Section 250Section 3Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43BSection 68

M/S Ramsons Refractories Pvt . Ltd, Nagpur vs. Assistant Comissioner of Income Tax Central Circle 2(2), Nagpur

In the result, the appeal of assessee is allowed

ITA 208/NAG/2018[2012-13]Status: DisposedITAT Nagpur03 Aug 2023AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Maurya Pratap
Section 132Section 139(1)Section 139(3)Section 143(1)Section 153ASection 80

S.R.Digital and Broadband Pvt.Ltd., Indore vs. PCIT(1), Indore

Appeal is allowed

ITA 38/IND/2022[2016-17]Status: DisposedITAT Indore31 Jul 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 S.R. Digital Tv & Pcit, Broadband Private Indore बनाम/ Limited, 335 Orbit Mall, A. B.Road, Vs. Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aavcs1165L Assessee By Shri S.S.Solanki, C.A. Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 31.07.2023

Section 139(1)Section 143(2)Section 143(3)Section 263Section 80

M/S.Madrasa-E-Quwathul Islam, Bengaluru vs. Income-Tax Officer, Exemptions, Ward-2, Bengaluru

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 386/BANG/2023[2017-18]Status: DisposedITAT Bangalore27 Jul 2023AY 2017-18
For Appellant: Mr. Mohammed Tahir Sheik, CAFor Respondent: Mr. Ganesh R. Ghale, Standing Counsel
Section 11Section 12ASection 70Section 80

Virender Gupta, New Delhi vs. DCIT CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 1780/DEL/2020[2018-19]Status: DisposedITAT Delhi06 Jul 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Manu Giri, AdvFor Respondent: Shri Ramdhan Meena, Sr. DR
Section 139(1)Section 139(3)Section 143(1)Section 143(1)(a)Section 154Section 80