Allowing the petition the Court held that once a query is raised during the assessment proceedings and the assessee has replied to it, it follows that the query raised was a subject of consideration of the Assessing Officer while completing the assessment. It is not necessary that an assessment order should contain reference to or discussion about it to disclose its satisfaction in respect of the query raised. The only requirement is that the Assessing Officer ought to have considered the objection raised in the grounds for issuing notice under section 148 of the Act during the original assessment proceedings. Court also observed   that it was true that in the assessment order there was no elaborate discussion regarding the items but there had been disallowance on interest on tax deducted at source amounting to Rs. 1,22,956 debited to the profit and loss account. This was an indication that the subject matter of financial cost and other expenses had been discussed during the assessment proceedings. (AY.2017-18)