(1.) THE question of law which requires consideration by this Full Bench is whether levy of interest either under Section 139 of the I.T. Act, 1961, for late filing of the return, or under Section 215 for not paying or short paying advance tax, or under Section 217 for not sending the estimate, is appealable under Section 246 of the Act.
(2.) IT is trite that an appeal is a creature of the statute. An assessee has a right of appeal only if there is a statutory provision for it. Chapter XX of the I.T. Act, 1961, deals with appeals and revisions. Section 246 provides:
(3.) LEGISLATIVE history is an admissible aid to interpretation of statutes. Clause (c) has a peculiar legislative history. :