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

Rrpr Holding Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, Grounds No

ITA 4700/DEL/2014[2010-11]Status: DisposedITAT Delhi22 Jun 2023AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri T. Kipgen, CIT-DR
Section 139(3)Section 143(2)Section 143(3)

Sun Infrastructures Private Limited, Nashik vs. Income Tax Officer, Ward-2(1), Nashik

In the result, the appeal of the assessee is dismissed

ITA 647/PUN/2023[2017-18]Status: DisposedITAT Pune15 Jun 2023AY 2017-18

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri M.G. Jasnani
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Radhey Shyam Agarwal (Deceased) Through Legal Heir, Jaipur vs. ITO, Ward 7(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 409/JPR/2022[2018-19]Status: DisposedITAT Jaipur03 May 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mukesh Khandelwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 139Section 139(3)Section 35ASection 72Section 73Section 73ASection 74Section 74ASection 80

Gridco Limited, Bhubaneswar vs. DCIT, Corporate Circle-1(1), Bhubaneswar

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

ITA 42/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2014-15 Assessment Year: 2014-15 M/S. Grid Corporation Of Vs. Dcit, Corporate Circle-1(1), Orissa Ltd. Janapath, Bhubaneswar Bhubaneswar. Pan/Gir No.Aabcg 5398 P (Appellant) .. ( Respondent) Assessee By : S/Shri Ved Jain/P.V.Rao, Ars Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Date Of Hearing : 29 /03/2023 Date Of Pronouncement : 29 /03/2023 O R D E R

For Appellant: S/Shri Ved Jain/P.V.Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 10BSection 10B(8)Section 139(1)Section 139(3)Section 139(5)Section 80

M/S. Gridco Limited, Bhubaneswar vs. DCIT, Corporate Circle-1(1), Bhubaneswar

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

ITA 148/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: S/Shri George Mathan & Arun Khodpiaassessment Year : 2014-15 Assessment Year: 2014-15 M/S. Grid Corporation Of Vs. Dcit, Corporate Circle-1(1), Orissa Ltd. Janapath, Bhubaneswar Bhubaneswar. Pan/Gir No.Aabcg 5398 P (Appellant) .. ( Respondent) Assessee By : S/Shri Ved Jain/P.V.Rao, Ars Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Date Of Hearing : 29 /03/2023 Date Of Pronouncement : 29 /03/2023 O R D E R

For Appellant: S/Shri Ved Jain/P.V.Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 10BSection 10B(8)Section 139(1)Section 139(3)Section 139(5)Section 80

M/S.Roads and Bridges Development Corpn of Kerala Ltd, Ernakulam vs. The ACIT, Kochi

In the result, the appeal filed by the assessee stands allowed

ITA 33/COCH/2021[2016-17]Status: DisposedITAT Cochin20 Jan 2023AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Year : 2016-17

For Appellant: Ms. Remya S Menon, CAFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 139(1)Section 139(3)Section 143(3)Section 263Section 32(2)Section 72(1)

Rajinder Singh Sadana, Raipur vs. Income Tax Officer, Ward-4(1), Raipur

The appeal of the assessee is ALLOWED FOR STATISTCAL PURPOSE in above terms

ITA 144/RPR/2019[2012-13]Status: DisposedITAT Raipur26 Dec 2022AY 2012-13

Bench: Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 144/Rpr/2019 निर्धारण वर्ा / Assessment Year : 2012-2013 L/H Smt Paramjeet Kaur Sadana D-102, Jainam Plannet, Mandi Rd. Raipur – 492009, Chhattisgarh . . . . . . . अपीऱधर्थी / Appellant Pan: बनाम / V/S. Asstt. Commissioner Of Income Tax, . . . . . . . . प्रत्यर्थी / Respondent Circle 4(1), Raipur. द्वारा / Appearances Assessee By :Shri Veekaas S. Sharma :Shri Choudhary N.C. Roy Revenue By सुनवाई की तारीख / Date Of Conclusive Hearing : 22/12/2022 घोषणा की तारीख / Date Of Pronouncement : 26/12/2022 आदेश / Order Per G. D. Padmahshali, Am; The Present Appeal Assailed Against The Order Of Commissioner Of Income Tax (Appeals)-Ii, Raipur [For Short “Cit(A)”] Dt. 21/03/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which Dove Out Of Order Of Assessment Dt. 30/01/2015 Passed U/S 143(3) By The Asstt. Commissioner Of Income Tax

For Appellant: Shri Veekaas S. Sharma
Section 139(4)Section 143(3)Section 250Section 54FSection 80

Rocksalt Interactive Games Private Limited, Hyderabad vs. Income Tax Officer, Ward-3(2), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 403/HYD/2020[2015-16]Status: DisposedITAT Hyderabad12 Dec 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarm/S. Rocksalt Interactive Income Tax Officer, Vs. Games Pvt. Ltd., Ward 3(2), Hyderabad. Hyderabad. Pan Aafcr3033A (Appellant) (Respondent) Appellant By : Shri P. Murali Mohan Rao, C.A. Respondent By : Shri Vijay Bhaskar Reddy, Cit-Dr Date Of Hearing : 16.11.2022 Date Of Pronouncement : 12.12.2022 O R D E R Per Shri Laliet Kumar, J.M. : This Appeal Filed By The Assessee Is Directed Against The Order Dt.30.03.2020 Of The Learned Pr. Commissioner Of Income Tax/Cit-3, Hyderabad Relating To Assessment Year 2015-16 U/S. 263 Of The Income Tax Act, 1961 (In Short ‘The Act’).

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Vijay Bhaskar
Section 139Section 139(1)Section 263Section 72Section 73Section 73ASection 74Section 74ASection 80

Nicon Infra LLP, Mumbai vs. Addll/Jy/DCIT/ITO, NFAC, Delhi

ITA 187/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Aby T Varkey & Shri Gagan Goyalnicon Infra Llp. D-5, Nutan Nagar, Gurunanak Marg, Bandra (West), Mumbai-400050. Pan: Aaifn0137D ...... Appellant Vs. Additional /Joint/Deputy/Acit/Ito, National E-Assessment Centre, Delhi. ..... Respondent Appellant By : Sh. Jitendra Singh, Adv. & Sh. Om Kandalkar, Respondent By : Sh. Chetan M. Kacha, Sr.Dr Date Of Hearing : 25/07/2022 Date Of Pronouncement : 20/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As [‘Nfac’] Dated 28.12.2021 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2018-19. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. Jitendra Singh, Adv. &For Respondent: Sh. Chetan M. Kacha, Sr.DR
Section 139(1)Section 139(4)Section 250Section 44ASection 44a

M/S. Thirumagal Alloys Pvt. Ltd., Dharmapuri vs. ACIT, Circle-1, Hosur

In the result, both the appeals filed by the assessee are dismissed

ITA 3243/CHNY/2019[2013-14]Status: DisposedITAT Chennai12 Oct 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No. 2913/Chny/2018 िनधा"रण वष"/Assessment Year:2013-14 M/S. Thirumagal Alloys Pvt Ltd., Vs. The Principal Commissioner Of No. 5/95, Cmelbatchhapet, Income Tax, Salem. Sennimalai Gardens, Harur, Tamil Nadu 636 903. [Pan:Aabck1431D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.3243/Chny/2019 िनधा"रण वष"/Assessment Year:2013-14 M/S. Thirumagal Alloys Pvt Ltd., Vs. The Assistant Commissioner Of No. 5/95, Cmelbatchhapet, Income Tax, Sennimalai Gardens, Harur, Circle I, Salem. Tamil Nadu 636 903. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Vasudevan, Advocate ""थ" की ओर से/Respondent By : Shri M. Murali, Cit सुनवाई की तारीख/ Date Of Hearing : 21.09.2022 घोषणा की तारीख /Date Of Pronouncement : 12.10.2022 आदेश /O R D E R Per V. Durga Rao,: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Principal Commissioner Of Income Tax, Salem, Dated 01.03.2018 Passed Under Section 263 Of The Income Tax Act, 1961

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri M. Murali, CIT
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

Thirumagal Alloys Pvt. Ltd., Harur vs. ACIT Circle 1, Hosur

In the result, both the appeals filed by the assessee are dismissed

ITA 2913/CHNY/2018[2013-14]Status: DisposedITAT Chennai12 Oct 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No. 2913/Chny/2018 िनधा"रण वष"/Assessment Year:2013-14 M/S. Thirumagal Alloys Pvt Ltd., Vs. The Principal Commissioner Of No. 5/95, Cmelbatchhapet, Income Tax, Salem. Sennimalai Gardens, Harur, Tamil Nadu 636 903. [Pan:Aabck1431D] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. No.3243/Chny/2019 िनधा"रण वष"/Assessment Year:2013-14 M/S. Thirumagal Alloys Pvt Ltd., Vs. The Assistant Commissioner Of No. 5/95, Cmelbatchhapet, Income Tax, Sennimalai Gardens, Harur, Circle I, Salem. Tamil Nadu 636 903. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri T. Vasudevan, Advocate ""थ" की ओर से/Respondent By : Shri M. Murali, Cit सुनवाई की तारीख/ Date Of Hearing : 21.09.2022 घोषणा की तारीख /Date Of Pronouncement : 12.10.2022 आदेश /O R D E R Per V. Durga Rao,: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Principal Commissioner Of Income Tax, Salem, Dated 01.03.2018 Passed Under Section 263 Of The Income Tax Act, 1961

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri M. Murali, CIT
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

M/S. Sharada Paper Company, Pune vs. Income-Tax Officer, Ward - 11 (4), Pune

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

ITA 1547/PUN/2019[2007-08]Status: DisposedITAT Pune29 Sept 2022AY 2007-08

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1547/Pun/2019 िनधा"रणवष" / Assessment Year : 2007-08 M/S.Sharada Paper Company, The Income Tax Officer, 436/8, Narayan Peth, Vs Ward-11(4), Pune. Maharashtra – 411030. Pan: Aaffs 1470 H Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas Bora – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 29/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-8, Pune For The Assessment Year 2007-08 Dated 18.07.2019 Arising Out Of Order Under Section 154 Of The Income Tax Act, 1961 Dated 25.03.2013. The Assessee Has Raised Following Grounds Of Appeal: “1. The Learned Commissioner Of Income Tax (Appeal -8) Has Erred In Confirming The Withdrawal Of Claim For The Carry Forward Of Loss For A.Y. 2003-04, A.Y. 2004-05, A.Y.2005-06 & A.Y.2006- 07 Without Verifying The Facts. 2. The Learned Commissioner Of Income Tax (Appeal -8) Has Erred In Confirming The Rectification Order Passed By The Assessing Officer Under Section 154 & Thereby Withdrawing Loss Allowed In The Assessment Made Under Section 143(3) Of Income Taxact,1961 Without Appreciating The Fact That This Is Not Mistake Apparent From Records & Hence Cannot Be Rectified Under 154 Of The Act.

Section 139(1)Section 139(3)Section 139(5)Section 142(1)Section 143(3)Section 154Section 44A

Tarun Kumar (HUF), Raipur vs. Income Tax Officer, Ward 3(3), Raipur

In the result, appeal filed by the assessee is dismissed in terms of our aforesaid observations

ITA 210/RPR/2019[2016-17]Status: DisposedITAT Raipur22 Sept 2022AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 210/Rpr/2019 "नधा"रण वष" / Assessment Year : 2016-17 Tarun Kumar Huf Bunglow No.09, Dolphin Plaza, Behind Usha Pride Complex, Mowa, Daldalseoni, Saddu, Raipur (C.G.)-492 014. Pan : Aacht8980N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-3(3), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: None (Written submission)For Respondent: Shri G. N Singh, Sr. DR
Section 119Section 139Section 143(1)Section 4

Mesers Kanwarshree Buildcon Private Limited, Raipur vs. Assistant Commissioner of Income Tax, Circle-4(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 146/RPR/2019[2008-09]Status: DisposedITAT Raipur22 Sept 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.146/Rpr/2019 "नधा"रण वष" / Assessment Year : 2008-09 M/S. Kanwarshree Buildcon P. Ltd. Maa Annapurna Complex, Banjari Road, Gol Bazar Road, Raipur (C.G.)-492 001. Pan : Aacck6889N .......अपीलाथ"/Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.) ……""यथ" / Respondent Assessee By : None Revenue By : Shri G.N Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 25.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 23.09.2022

For Appellant: NoneFor Respondent: Shri G.N Singh, Sr. DR
Section 139Section 143(3)Section 154Section 271Section 271(1)Section 271(1)(c)Section 72Section 80

Principal Commissioner of Income Tax-III, Bangalore and Another vs. M/S Wipro Limited

CIVIL APPEAL No. 1449/2022Supreme Court11 Jul 2022

Bench: 2 Judges

Section 10Section 10BSection 139Section 139(1)Section 139(3)Section 139(5)Section 72Section 80

The Muzaffarpur Central Co-Operative Bank Ltd, Muzaffarpur vs. ACIT, Circle-2, Muzaffarpur

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

ITA 87/PAT/2019[12/03/2019]Status: HeardITAT Patna05 Jul 2022

Bench: Shri Mainsh Borad & Shri Sonjoy Sarma]

Section 139Section 139(3)Section 142(1)Section 143(1)Section 143(3)Section 147Section 148Section 32(2)Section 36(1)(viia)Section 72

Ashish Vaid, Mumbai vs. ITO 3(1) (1), Mumbai

In the result, ground no. 1 of the appeal is allowed

ITA 2140/MUM/2021[2017-18]Status: DisposedITAT Mumbai27 Jun 2022AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am National Faceless Appeal Ashish Vaid Centre (Nfac), 115, Maker Chambers Iii, Delhi Nariman Point, Vs. Ito 3(1)(1)Aayakar Bhavan, Mumbai-400 021 M.G. Road, Mumbai-400 020 (Respondent) (Appellant) Pan No.Aacpv7792A Assessee By : Shri Fenil Bhatt, Ar Revenue By : Shri Mehul Jain, Sr. Ar Date Of Hearing: 02.06.2022 Date Of Pronouncement : 27.06.2022

For Appellant: Shri Fenil Bhatt, ARFor Respondent: Shri Mehul Jain, Sr. AR
Section 139(1)Section 143(1)Section 250Section 36(1)(va)

DCIT, Trivandrum vs. Brahmos Aerospace( Thiruvananthapuram) Ltd, Trivandrum

In the result, the appeal filedby

ITA 742/COCH/2019[2002-03]Status: HeardITAT Cochin23 Feb 2022AY 2002-03

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am Deputy Commissioner Brahmos Aerospace Of Income Tax, (Thiruvananthapuram) Ltd., Circle-1(1), V. Chackai, Thiruvananthapuram Beach Post, Kerala Tiruvananthapuram, Kerala Pan – Aabck2217K Appellant Respondent

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Abraham Joseph Markos, Adv
Section 139(1)Section 139(3)Section 143(2)Section 143(3)Section 44ASection 80

ACIT, Chennai vs. M/S. Tamilnadu Generation and Distribution Corpn. Ltd., Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 2323/CHNY/2016[2005-06]Status: DisposedITAT Chennai23 Feb 2022AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.2323/Chny/2016 ("नधा"रणवष" / Assessment Year: 2005-06) Assistant Commissioner Of Income Tax, Vs M/S.Tamil Nadu Generation & Corporate Circle-3(1) Distribution Corporation Ltd. Chennai-600 034. 800, Npkrr Maligai, Electricity Avenue, Anna Salai, Chennai-600 002. Pan: Aacct 1245M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. R.Vijayaraghavan
Section 139(1)Section 139(4)Section 139(5)Section 260A

The Pr. Commissioner of Income-Tax vs. M/S. Electronics and Controls

Appeal stands dismissed

ITA/273/2018HC Karnataka26 Oct 2021

Bench: S.SUJATHA,E.S.INDIRESH

Section 139Section 143Section 260Section 260ASection 80