2. Definitions. - In this Act, unless the context otherwise requires, -
1* * * * *
2[(ii) “Appellate Tribunal” means the Appellate Tribunal constituted under section 252 of the
Income -tax Act;
(iii)“assessee” means a person by whom gift -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 for the
determination of gift -tax payable by him or by any other person or the amount of refund due to
him or 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;
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;] (iv)“assessment” includ es reassessment;
* Subject to verification and confirmation by the Administrative ministry.