Meaning of “Assessee”

Case Name : Addl. Ito vs. E. Alfred

Citation : [1962] 44 itr 442 (sc)

Court : Supreme court

Section : 2(7)

Meaning : Assessee’ includes even a legal representative who is to pay the tax, though out of the assets of the deceased person.

Case Name : Ito vs. Deepak family trust no. 1 

Citation : [1988] 32 Ttj (ahd. – Trib.) 237

Court : Itat-ahmedabad

Section : 2(7)

Meaning : The term ‘assessee’ as defined in section 2(7) is wider in scope and meaning than the term ‘person’ as defined in section 2(31) of the act.

Case Name : Cit vs. Shri manakram 

Citation : [1990] 183 itr 382 (mp)

Court : Madhya pradesh high court

Section : 2(7)

Meaning : Term ‘assessee’ should cover a person who is liable for assessment of income belonging to his minor children which is fictionally treated as his income for purposes of assessment.

Case Name : Cit vs. Buckingham & carnatic co. Ltd. 

Citation : [1935] 3 Itr 384 (pc)

Court : Pondicherry high court

Section : 32

Meaning : The ‘assessee’ for the purposes of section 10(2)(vi) of the 1922 act is the person who owns the property in question and who is being assessed and the depreciation is to be based on the original cost of such property to such person.

Case Name : Smt. Vasantikaben j. Dave vs. Ito 

Citation : [1989] 28 itd 220/

Court : Itat-ahmedabad

Section : 54e

Meaning : If the word ‘assessee’ is interpreted in a way that when the question of identifying the recipient of the capital gain on the transfer of the capital asset arises, the word ‘assessee’ signifies a particular person as recipient but when the question of investment or deposit of the net consideration in any specified asset by the recipient is considered, the same word ‘assessee’, without any change in facts, law or circumstances, signifies another person or persons, such a construction of the word ‘assessee’ in the language of section would lead to absurdity.

Case Name : Wilson industries vs. Cit 

Citation : [2003] 259 itr 318 (mad.)

Court : Madras high court

Section : 155

Meaning : The ‘assessee’ referred to in section 155(4a)(b) is the assessee who had claimed and obtained the benefit of investment allowance.

Case Name : Cit vs. Jagat ram om prakash 

Citation : [1979] 116 itr 266 (punj. & Har.)

Court : Punjab & hariyana high court

Section : 36

Meaning : The expression ‘assessee’ in section 36(2)(i)(a) has to be interpreted keeping in view the interpretation of section 187 regarding reconstituted firm or the succeeding firm as the case may be.

Case Name : Mir gulam ali khan vs. Cit 

Citation : [1986] 28 taxman 572 (ap)

Court : Andhra pradesh high court

Section : 54

Meaning : The word ‘assessee’ in section 54 must be given a wide and liberal interpretation so as to include his legal heirs also.

Case Name : Cit vs. N. Kannaiyiram 

Citation : [1998] 147 ctr (mad.) 267

Court : Madras high court

Section : 54

Meaning : The expression, ‘assessee’ in section 54 should also be interpreted to include an ‘huf’ with a sole surviving coparcener with female members having right of maintenance.

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