Section 244A of the Income Tax Act, 1961 – Refunds – Interest – Assesee, contractor followed project completion method of accounting and during assessment years 2003-04 to 2005-06 it had received certain payments after deduction of tax at source and in return of income filed for assessment year 2005-06 it had disclosed payments received during three A.Ys. 2003-04 to 2005-06 and AO passed assessment order and granted refund to assessee on such refund. interest in terms of section 244A would be payable from respective assessment year – Principal Commissioner of income tax vs. Kumagai Skanska HCC ITOCHU Group [2019] 261 Taxman 469 (Bombay)