Tax Order Revised for Misclassifying Dividend as Business Income u/s 72; Lacked Explanation, Violating Section 263.

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....Revision u/s 263 - The assessment order is totally silent and there is no discussion as to how this dividend income was to be given the character of business income for the purpose of set off under Section 72 of the Act - This rendered order passed by the AO erroneous and prejudicial to the interest of Revenue to that extent .... - HC....