? asesmnt year can't be removed from it act-confusing while

Accounting year is the Year in which a person has earned his income and Assessment year is the year in which you file your returns for the Income earned for the financial year(a/cing year), which had just ended.

A/cing year is applicable to all entities, whether it is employee, small / medium enterprise, large corporates etc. In fact it is applicable to every entity which generates revenue or manages revenue (Like Trusts) in a given Financial Year while Assessment year is used only in case of income tax (or related), not in all the cases.

Use matters...
Both terms have their own use, how can one be eliminated

accounting year may be more than a year like in case of trusts

like in case of trust, accounting year may be 2008-2012 but assessment year 2012-13.

and at the time of first year of accounting also