"The expression 'any person' in its widest connotaE tion may take in any person, whether connected or not with the assessee, whose income for any year has escaped assessment, but this construction cannct be accepted, for the said expression is necessarily circumscribed by the scope of the subject matter of the appeal or revision as the case may be. That is to say, that F person must be one who would be liable to be assessed for the whole or a part of the income that went into the assessment of the. year under appeal or revision. If so construed, we must turn to section 31 to ascertain who is that person other than the appealing assessee who can be liable to be assessed for the income of the G said assessment years. A combined reading of section 30(1) and section 31(3) of the Act indicates the cases where persons other than the appealing assessee might be affected by orders passed by the Appellate Commissioner. Modification or setting aside of assessment made on a firm, joint Hindu family, association of persons, for a particular year may affect. the assessment H for the said year on a partner or oartners of the firm. member or members of the Hindu Undivided family (1) 49 I.T.R. 1. (I) 52 l.T.R. 335.
