Citation on Hotel lease income treated as Business Income not Income From House property

Sorry can't understand the query what you want to ask
you got notice or what else

Yes, receive notice .

Notice under section ??

Notice of scrutiny.

Lease income meaning rent income is under IFHP. It is not business income of receiving rent .

I believe , depend upon case to case. every house property income may be taxed under ifhp but where the subject matter is a special Assets such as Hotel, Cinema hall, Laboratory where sole factor of letting out is not only building but to lease other amenities such as in a case of hotel , Furniture ,kitchen equipment, plant and machinery and so on and there is also attached lawn for party functions, marriage etc . thus the letting out whole such special assets is for the purpose of business and can be taxed in PGBP. the special assets leased out is not possible along unless other assets attached to building is leased out and it can not be disputed ,that must offer income under house property income . the subject matter itself generate to do business either directly himself or by letting the arrangement to other interested party on a term of earning business income.

If renting is your business apart from self occupied house then it comes as business others wise not

Can you elaborate in detail . it seems dual opinion , not a perfect reply to protect assessee interest.

CBDT says that the ownership of property and leasing it out may also be done as part of a business apart from as a mere owner
I don't remember you can google
there's is a case regarding this that renting could be business or not or only comes under house property where's court says it can be comes under business income if the activities actually carried out by the taxpayer need to be in line with its main object according to its constitution documents
even there's is a circular released by CBDT regarding this in a circular of April 2017
you can google that also