In writ petition against the issue of notice under section 148 of the Act,  the In response  to notice the assessee contended that receipts from providing licensed material and ancillary services did not qualify either as royalty or fees for technical services in terms of article 12 of India-USA DTAA and therefore there was no income escaping assessment  warranting exercise of jurisdiction under section 148 of the Act.  The assessee also contended that they have also furnished  Tax Residency Certificate prior to passing of an order under section 148A(d) of the Act.   Allowing the petition the Court held that since the reply filed by the assessee was had not been properly considered, the  orders  were set aside with  a direction to the Assessing Officer to deal with contentions and submissions advanced by the assessee and pass  fresh orders under section 148A(d) of the Act. (AY. 2016-17, 2017-18)