The Wallstreet Journal (subscription required) reports that an analyst at U.S. research firm IHS Inc. has said that Nintendo's new Project NX will include a handheld citing "market views". We've been hearing these sort of rumblings - that NX is some sort of hybrid for a while now, so it's not surprising and it is hard to tell if the analyst is simply echoing these rumours or if he or she has been doing some research on his/her own.
As Nintendo are losing revenue in the handheld market and are struggling with the Wii U, perhaps they need a boost in both areas and perhaps NX will indeed adress both concerns.