Assessee had maintained two separate and distinct DMAT accounts for his two portfolios of investment and trading in shares for past several years. Also, assessee had transacted in two portfolios in distinct manner from respective DMAT accounts and had accordingly maintained his books of accounts based on which respective income had been reported in the return of income. It had also been demonstrated evidently that there is no change in the material facts and circumstances as well as the applicable law during the year under consideration when compared with the preceding years. During the preceding years, the return of income had been accepted as the assessed income without any reclassification of income. Accordingly, the Tribunal held in favour of the assessee disregarding the reclassification of capital gains into profits and gains of business done by the Department.  (AY. 2015-16).