Define and differentiate between the Person and Assessee.

Person [Sec. 2(31)] : Person includes the following—

  1. An individual (i.e. a human being). It includes a minor or a person of unsound mind.
  2. A Hindu Undivided Family (as governed by the Hindu code).
  3. A company whether incorporated or not.
  4. A partnership firm whether registered or not.
  5. An association of persons or body of individuals whether incorporated or not.
  6. Local authority (e.g. Municipality, Municipal Corporation, Municipal Committee, District Board,. Cantonment Board or Panchayat etc.)
  7.  Every artificial juridical person not falling within any of the preceding sub-clauses:They cannot be used directly in the court of law but can be sued through their managers. God, deity, idols or artificial person.

Assessee [See.2(7)]: Assessee means any person by whom any tax or any other sum of money is payable under this Act and includes the following—

  1. Every person in respect of whom any proceedings under the Income tax Act has been taken for assessment of his income, loss or refund or
    income, loss or refund of any other person in respect of which he is assessable such as minor o spouse etc.
  2. A person deemed to be an assessee under any provision of this Act.
  3. A person who is deemed to be in default under any provision of this Act.

Thus, every person need not be an assessee but every assessee is a person.

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