1. - The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, has referred the following question of law for being answered by this court, vide its order dated January 30, 1978

"Whether, on the facts and in the circumstances of the case, the Tribunal as right in holding that in respect of the interest charged under section 139 and under section 217 of the Income-tax Act, 1961, an appeal did not lie to the Appellate Assistant Commissioner under section 246 of the said Act and, therefore, the Appellate Assistant Commissioner acted beyond his jurisdiction in entertaining the assessee's appeal on these points ?"

2. The aforesaid reference has arisen in the following circumstances.

3. For the assessment year 1969-70, the assessee was assessed by the Income-tax Officer, vide assessment order dated March 12, 1975. The Income-tax Officer ordered charging of interest as per rules regarding late filing of the return and for making late payment of advance tax. The assessee went in appeal before the Appellate Assistant Commissioner against the assessment order. The appeal was also preferred against charging of interest on both the counts. The Appellate Assistant Commissioner entertained