Nature, volume and motive behind share trading decide if profit earned therefrom is cap gain or busi

IT: Where Assessing Officer without examining various aspects of share transactions entered into by assessee, viz., nature and volume of transactions, period of holding and motive behind same, opined that assessee was investor in shares and income arising from sale of shares was taxable as capital gain, order so passed was erroneous and prejudicial to interest of revenue and, thus, Commissioner was justified in revising same under section 263