JOHNSON G. OMMEN vs COMMSSIONER OF INCOME TAX (CENTRAL), KOLLAM — C.A. No. 2445/2011
Case under Section XI-B. Status: Disposed.
CNR: SCIN010249082010
Filing Date
09-Aug-2010
Registration No
C.A. No. 2445/2011
Diary Number
24908/2010
Order Date
14-Sep-2023
Document Type
ROP - of Main Case
Disposal Type
Appeals Allowed
Last updated 06-Jul-2026
Acts & Sections
Petitioner(s)
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1.JOHNSON G. OMMEN
Adv. R. N. KESWANI
Respondent(s)
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1.COMMSSIONER OF INCOME TAX (CENTRAL), KOLLAM
Adv. B. V. BALARAM DAS (Dead / Retired / Elevated) RAJ BAHADUR YADAV[R-1]
Case History
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Case disposedDisposed
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14-Sep-2023
ROP - of Main CaseView PDF
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14-Sep-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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13-Sep-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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31-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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24-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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23-Aug-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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17-Aug-2023
Fixed Date by Court
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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16-Aug-2023
Fixed Date by Court
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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10-Aug-2023
Fixed Date by Court
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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09-Aug-2023
Fixed Date by Court
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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02-Aug-2023
ROP - of Main CaseView PDF
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02-Aug-2023
Fixed Date by Court
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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27-Jul-2023
Fixed Date by Court
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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26-Jul-2023
Fixed Date by Court
Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan
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20-Apr-2023
ROP - of Main CaseView PDF
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20-Apr-2023
Ordinary
Hon'ble Mr. Justice M.M. Sundresh and Hon'ble Mr. Justice Sanjay Kumar
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23-Mar-2023
Ordinary
Hon'ble Mr. Justice Sanjiv Khanna and Hon'ble Mr. Justice M.M. Sundresh
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29-Sep-2022
Ordinary
Hon'ble Mr. Justice Sanjiv Khanna and Hon'ble Mr. Justice J.K. Maheshwari
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28-Sep-2022
Ordinary
Hon'ble Mr. Justice Sanjiv Khanna and Hon'ble Mr. Justice J.K. Maheshwari
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27-Sep-2022
Ordinary
Hon'ble Mr. Justice Sanjiv Khanna and Hon'ble Mr. Justice J.K. Maheshwari
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22-Sep-2022
Ordinary
Hon'ble Mr. Justice Sanjiv Khanna and Hon'ble Mr. Justice J.K. Maheshwari
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21-Sep-2022
Ordinary
Hon'ble Mr. Justice Sanjiv Khanna and Hon'ble Mr. Justice J.K. Maheshwari
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20-Sep-2022
First hearing
Initial hearing scheduled
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22-Jan-2013
ROPView PDF
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31-Jul-2012
ROP - of Main CaseView PDF
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11-Mar-2011
ROP - of Main CaseView PDF
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11-Nov-2010
ROP - of Main CaseView PDF
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27-Aug-2010
ROP - of Main CaseView PDF
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09-Aug-2010
Case filed
Registration No. C.A. No. 2445/2011
Summary: Johnson G. Ommen v. Commissioner of Income Tax (Central), Kollam Case: C.A. No. 2445/2011 | Date: September 14, 2023 Outcome: The Supreme Court allowed the civil appeals and set aside the Kerala High Court's remand order. The Court restored the original assessment orders (prior to rectification) for cashew exporter Johnson G. Ommen. The Court held that following its precedent in *Avani Exports*, the Section 80-HHC(3) tax deduction for export income is prospective only (effective April 1, 2005 onwards), not retroactive, making the Assessing Officer's rectification of prior-year assessments based on retrospective amendments unjustified. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.
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