HIGH COURT OF TRIPURA · SOURCE-REVIEWED PROCEDURAL ORDER
Tripura Cricket Association v. Commissioner of Income Tax and Others
WP(C) No. 393 of 2015 ·
Supplied court order; no reported citation stated
Writ disposed of as not pressed after success before CIT(A); refund of deposited Rs 2,61,44,624 with accrued interest directed upon proper application.
Division Bench · T. Vaiphei · S. Talapatra
1. Facts of the case
Counsel for Tripura Cricket Association stated that the Commissioner of Income Tax (Appeals), Kolkata had allowed its appeal. The association therefore did not wish to press its writ petition. It sought return of Rs 2,61,44,624, deposited under the High Court order dated 24 September 2015, with accrued interest.
2. Discussion by the Hon’ble Court
The request before the High Court was consequential repayment following the appellate outcome. Counsel sought refund with accrued interest; the short order does not set out the assessment dispute, the reasons of the Commissioner (Appeals), or an argument under any particular interest provision.
3. Judicial decision
The Court directed that, when the petitioner submitted an application in proper form to the appropriate authority for refund of the amount with interest, the same should be refunded. The petitioner was to submit that application within two weeks.
4. Outcome / in whose favour
The writ petition was disposed of as not pressed, with the refund direction. A copy of the appellate order dated 6 January 2017 was marked X as part of the court record.
5. AKHB REVIEW POINT
This is a case-specific consequential refund direction, not an adjudication of assessment merits or a statutory section 244A entitlement. Preserve the distinction between the application deadline and a payment deadline, and do not infer an interest rate or calculation period.
Source and verification
Complete supplied order, 1 page(s). Every page read and visually inspected. No assessment year or PAN is stated. Referenced applications, earlier orders and subsequent compliance are not included unless expressly identified.
Source SHA-256: e3acd5026143b30cc732d15b60e67c8ab1db8de953ea3af23a05d67f87c36002
Only provisions expressly identified in this order are recorded. No substantive tax merits or current statutory equivalence is inferred.
Source checked 2026-10-18. Later proceedings, compliance and current precedential treatment have not been comprehensively verified.
AI disclosure and professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The AKHB REVIEW POINT is editorial analysis, not the Court’s holding. No current-law clearance is claimed.