Section 2(c)

(c) every person who is deemed to be an assessee in default under this Act; 3[(iiia) “Assessing Officer” means the 4[Assistant Commissioner or Deputy Commissioner] or the Income -tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub -section ( 1) or sub -section ( 2) of section 120 or any other provision of the Income -tax Act which apply for the purposes of gift -tax under section 7 of this Act, and also the 5[Joint Commissioner] who is directed under clause ( b) of sub -section ( 4) of the said section 120 to exercise or perform all or any of the powers and functions conferred on or assigned to the Assessing Officer under that Act;]