Registration of assessee under Section 12 AA was cancelled w.e.f. 1.4.2016 by  CIT (E). Tribunal remanded the matter to CIT(E). but cancellation order had been set aside and on remand by Tribunal, registration of assessee had been restored.  Notice under section 142 (1) was issued and an assessment order came to be passed holding that as exemption under Section 11 and 12 was denied, surplus income was taxable.The AO issued  a  notice under Section 148A(b) had been issued on ground that total receipts was to be treated as an income of assessee as per Section 164 since assessee was not registered under Section 12AA and consequential order had been passed under Section 148. On writ the Court held that since revenue was possessed of certain information  suggested that income chargeable to tax had escaped assessment  order under Section 148A(d)  and issue of notice  under Section 148  is up held. (AY. 2017-18)