Satish Chandra, C.J.

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:

"246. Any assessee, aggrieved by any of the following orders of an Income-tax Officer may appeal to the Appellate Assistant Commissioner against such order--...

(c) an order against the assessee, where the assessee denies his liability to be assessed under this, Act or any order of assessment under Sub-section (3) of Section 143 or Section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed ;......

(m) an order under Section 216."

Section 30 of the Indian I.T. Act, 1922, p