Meaning of Assessée ( Section 2 ( 7 )
In common parlance, every tax-payer is an assessee. The word ' assessee ' has been defined in sec . 2 ( 7 ) of the act according to which assessee means a person by whom any tax or any other sum of money is payable under the Act, and includes :
( a ) Every person in respect of whom , any proceeding under the Act has been taken for the assessment of his income or of the income of any . other person in respect of which 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 deemed to be an assessee under any provision of the act ;
( c ) Every person who is deemed to be an assessee in default under any provision of the Act
Accordingly , assessee is a person by whom tax or any other sum of money is payable under the act . The expression ' other sum of money ' includes , fine , interest , penalty . Further if any proceeding under the act has been taken against any person , he is also an assessee . It is important to note that the proceeding must be initiated under the provision of the act . If any enquiry letter is sent by the department to a person without reference to a specific section of the act , it is no proceeding under the act ; and the person cannot be said to be an assessee for income tax purposes .
It is not necessary that a person must pay tax on his income alone . Sometimes he is also liable to pay tax on other income . In such a case , he is known as deemed assessee , e.g. , ( i ) after the death of a person , his legal representative will be treated as an assessee for that income of deceased on which tax has not been paid by the deceased before his death , ( ii ) a person representing non - resident , minor or lunatic is treated as an assessee for the income of the aforesaid non - resident , minor or a lunatic .
Similarly , a person is deemed to be an assessee in default if he does not comply with his statutory duties , e.g. , if a person , while making any payment to another person , is liable to deduct not deposit in the Government Treasury , he will be treated as an assessee in default for that income tax .