Assessee is  engaged in business of hiring and leasing of properties . It declared an income from a self-owned property as income from house property .  The  assessee also declared rental income received from sub-letting of four other properties not owned by assessee, as income from business . Assessing Officer assessed the entire rental income as income from business .  CIT( A) affirmed the view of the AO. On appeal Tribunal held that  that the in respect of properties owned by the assessee , the assessee has correctly has offerrd the income as income from house property . On appeal  by the Revenue the  court held that  even if assessee was to be in business of letting or subletting of properties and deriving income therefrom, there was no embargo on assessee from accounting income received by it, from property owned by assessee as Income from house property and at same time, categorizing rental income from other properties not of assessee’s ownership under the head Income from business . Court applied the Rule of constancy and affirmed the order of the Tribunal .   (AY. 2008 -09 , 2009 -10 , 2010 -11)