Meaning of “Any one person”

The meaning of any one person under section 159 to 179 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of any one person.

Meaning of any one person defined by court

The phrase ‘any one person’ used in section 159 to 179 of the Income Tax Act came up before hon’ble ITAT- Delhi in ITO v. Shri Radha Dharmarth Trust [1998] 66 ITD 253 (Delhi – Trib.)(SMC) and it explained.

Meaning: The expression ‘any one person’ in section 164(1) cannot be read as a meaning ‘any named person’. Legislature has clearly distinguished between ‘any one person’ in the first limb of that sub-section and ‘person’ in the second limb of that sub-section. If the intention of the legislature was that ‘person’ in the expression ‘any one person’ should be understood in the sense in which it is defined in the general clauses act, so as to include the plural, then it would not be necessary to emphasize the singleness of the person by using the singular in the first limb and the plural in the second limb. 208

Section 159 to 179 of Income Tax Act

Legal representatives.

159. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased.

(2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),—

(a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased;

(b) any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and

(c) all the provisions of this Act shall apply accordingly.

(3) The legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee.

(4) Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession, but such liability shall be limited to the value of the asset so charged, disposed of or parted with.

(5) The provisions of sub-section (2) of section 161, section 162, and section 167, shall, so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative.

(6) The liability of a legal representative under this section shall, subject to the provisions of sub-section (4) and sub-section (5), be limited to the extent to which the estate is capable of meeting the liability.

In this article, you can get guidance from high courts on the meaning of any one person under section 159 to 179 of the Income Tax Act.

Updated up to Finance Act 2021