LEIGHTON INDIA CONTRACTORS PVT LTD.,MUMBAI vs. DCIT, CIR-14(1)(1), MUMBAI

ITA 896/MUM/2026Status: DisposedITAT Mumbai27 July 2026AY 2015-165 pages
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What were the facts?

The assessee claimed a refund in its return of income. Following appellate proceedings, further relief became due, and the order giving effect to the appellate order was passed on January 3, 2023. The assessee contended that interest under Section 244A was not correctly computed.

What did the Tribunal hold?

The Tribunal held that interest under Section 244A is a statutory consequence of a refund becoming due and must be computed strictly in accordance with the law, up to the date of actual grant or credit of the refund. The Assessing Officer was directed to recompute the interest and examine the appropriation of the refund.

What were the issues?

The key issue was the correct computation of statutory interest on refund under Section 244A, including the period for which interest is payable and the appropriation of the refund amount.

Which sections of the Income-tax Act were involved?

Section 244A,Section 143(3),Section 154,Section 153(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH MUMBAI

Before: SHRI PAWAN SINGH & SHRI GIRISH AGRAWAL

Hearing: 30.04.2026Pronounced: 27.07.2026

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi vide order no. ITBA/NFAC/S/250/2025-26/1082586340(1), dated 13.11.2025, passed against the assessment order by DCIT, Circle – 14(1)(1), Mumbai, u/s. 143(3) of the Income-tax Act (hereinafter referred to as the “Act”), dated 03.01.2023, for Assessment Year 2015-16. 2. Grounds taken by the assessee are reproduced as under:

1.

Ground No. 1: Interest on refund u/s. 244A of the Act

2 Leighton India Contractors Pvt. Ltd. AY 2015-16

1.1.

On the facts and circumstances of the case an

The order continues below.

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