The Tribunal held that the Assessing Officer had examined the very issue and assessed the assessee’s income from the holiday homes under the business head rather than as claimed, as income from other sources. The Assessing Officer had not only carried out necessary enquiries but had changed the head of its income from “other sources” to business. Whether it was income from house property as per the Principal Commissioner, or business income going by the Assessing Officer in assessment and the residuary head of “other” sources in its computation, was purely a debatable issue. It could not be held that the Assessing Officer’s action was erroneous and causing prejudice to interests of the revenue.( AY.2014-15)