Allowing the petition the Court held that hat a perusal of the order dated March 31, 2023 passed under section 148A(b) of the Income-tax Act, 1961 would indicate that the detailed response dated March 24, 2023 submitted by the assessee had not been considered or appreciated by the respondents, which was sufficient to vitiate the order. Under these circumstances, non-consideration of the response of the assessee, by passing the unreasoned and non-speaking order, was violative of principles of natural justice and on this ground alone, the order was liable to be set aside. However, since the assessee whose appeals in relation to the preceding assessment years were pending before the appellate authority, necessary directions were to be issued to the appellate authority to dispose of the appeals within a stipulated time frame, pursuant to which, the respondents could be directed to reconsider the matter afresh in accordance with law. (SJ) (AY.2016-17, 2017-18, 2018-19)