Held that on perusal of the order under s. 148A(d), no reasoning or any discussion was found on the contention raised by the assessee in its objections. The order was held to be non-speaking and therefore violative of the Principles of Natural Justice. The matter was remanded back to the AO for passing a fresh order in accordance with the law and by passing a reasoned speaking order. ( AY. 2018 -19  )