Assessing Officer assessed interest income of assessee under head business income. Principal Commissioner held  that interest earned by assessee through lending deposited amounts to its partners could not be treated as business income but had rather to be assessed under head income from other sources and rendered a finding that assessee was not entitled to claim set off interest of expenses against interest income.  He set aside assessment order and remanded matter to Assessing Officer for de novo consideration. Tribunal up held the order of Revision. On appeal the Court held that  there was no reason to interfere with order of Commissioner under section 263 to extent he remanded matter to Assessing Officer for determining nature of income whether business income or income from other sources, however he-ought not to have rendered a finding that assessee was not entitled to claim set-off of expenses against said income. Court directed the  Assessing Officer to determine issue afresh but untrammeled by finding rendered by Principal Commissioner. (AY. 2015-16)