Rental income earned by assessee should be assessed as income...

Rental income earned by assessee should be assessed as income from house property, not business income. AO failed to highlight aspects indicating rental income was earned in organized manner or additional facilities provided apart from renting property. Service charges collected were statutory requirement. In previous years, rental income was accepted as house property income. Principle of consistency applies. AO's finding that rental income is business income vacated. AO directed to treat rental income as income from house property and determine taxable income accordingly. Assessee's appeal allowed.

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