Assessment of assessee was completed and Assessing Officer accepted stand of assessee that rental income was to be assessed as a house property  Commissioner passed the revision order  adjudicate the issue whether the rental income be assessed as business income.    The AO assessed the income as income from business. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that   main objective of  the assessee-company is  to carry on business of all kinds of engineering products including financing, manufacturing, selling or in any other form. Since assessee had not declared any income for providing additional facilities to occupiers of premises and those aspects had not been considered by Assessing Officer in impugned assessment order therefore, rental income declared by assessee deserved to be assessed as a house property income and not as a business income.  Rule of consistency is followed. (AY. 2014-15)