Govinda Bhat, C.J.

1. The Income-tax Appellate Tribunal, Bangalore Bench, has stated a case and referred under section 256(1) of the Income-tax Act, 1961, the following question of law for the opinion of this court :

"Whether, on the facts and in the circumstances of the case, it was, for the Tribunal, an error in law to hold that the order levying interest either under section 139(4) or under section 215(1), Income-tax Act, was not appealable to the Appellate Assistant Commissioner of Income-tax ?"

2. The assessee is a registered firm. Its previous year relevant to the assessment year 1970-71 ended on March 31, 1970. Its income-tax return was due by September 30, 1970, but the same was filed only on February 25, 1971. The assessment was completed by an order of assessment made on March 19, 1971, determining the total income at Rs. 1,42,090 on which a sum of Rs. 21,084 was assessed as the amount of tax. A sum of Rs. 1,146 was charged as interest under sub-section 4(a) read with clause (iii)(a) of the proviso to sub-section (1) of section 139, Income-tax Act, 1961 (which will be hereinafter referred to as the "Act"), and a further sum of Rs. 848 was charged as penal interest u