What is meant by an assessee?
every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the income of any other person in respect of whom he is assessable, or of the loss sustained by him or by such other person, or of the amount of refund due to him or to such other person; 1. every person who is deemed to be an assessee under any provision of this Act. 2. every person who is deemed to be an assessee in default under any provision of this Act. Top Who is an Assessing Officer (A.O.)? A.O. is an abbreviation for Assessing Office. It is defined in section 2(7A) of the Income Tax Act. Assessing Officer means the Income Tax Officer, or the Assistant Commissioner of Income Tax, or the Dy. Commissioner of Income Tax, or the Jt. Commissioner of Income Tax , having jurisdiction over an assessee The Assessing Officer makes the assessment and collects taxes under the Act.
A assessee means a person by whom any tax or any other sum of money is payable under the Income Tax Act,and includes – • every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the income of any other person in respect of whom he is assessable, or of the loss sustained by him or by such other person, or of the amount of refund due to him or to such other person; • every person who is deemed to be an assessee under any provision of this Act; • every person who is deemed to be an assessee in default under any provision of this Act.
A. Assessee means a person by whom any tax or any other sum of money is payable under the Income Tax Act, and includes – a) every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the income of any other person in respect of whom he is assessable, or of the loss sustained by him or by such other person, or of the amount of refund due to him or to such other person; b) every person who is deemed to be an assessee under any provision of this Act c) every person who is deemed to be an assessee in default under any provision of this Act.
every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the income of any other person in respect of whom he is assessable, or of the loss sustained by him or by such other person, or of the amount of refund due to him or to such other person;
