Dismissing the petition the Court held that   the Assessing Officer had passed a speaking order under section 148A(d) in compliance with the statutory provisions and after a detailed discussion based on the facts and evidence which could not be substituted by the court in exercise of writ jurisdiction under article 226 of the Constitution of India. The reasoning and finding of the Assessing Officer being not satisfactory to the assessee could not be a ground to interfere with the order. There is a difference between non-consideration of the objections of the assessee and consideration of the objections according to the assessee not being satisfactory. The order under section 148A(d) was also not in violation of principles of natural justice.(AY.2017-18)