(11)"assessee" means a person by whom any tax or any other sum of money is payable under this Act, and includes––(a)every person in respect of whom any proceeding under this Act has been taken––(i)for the assessment of his income or of the loss sustained by him or refund due to him; or(ii)for the assessment of the income of any other person in respect of which he is assessable, or of the loss sustained by such other person or refund due to such other person;(b)every person who is deemed to be an assessee under this Act;(c)every person who is deemed to be an assessee in default under this Act;
