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![Re-Assessment cannot be made on the basis of Mere Presumptions: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Assessing-officer-Tax-Scan.jpg "Re-Assessment cannot be made on the basis of Mere Presumptions: ITAT Mumbai [Read Order]")
Re-Assessment cannot be made on the basis of Mere Presumptions: ITAT Mumbai [Read Order]
In a recent ruling, the Mumbai bench of the Income Tax Appellate Tribunal held that re-assessment under s. 147 of the Income Tax Act cannot made in...