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 by the Assessing Officer while completing the assessment. It is not necessary that the assessment order should contain a reference or discussions to disclose his satisfaction in respect of the query raised. Aroni Commercials Ltd. v. Dy.CIT  ( 2014) 362 ITR 403 ( Bom)( HC)  .Court also held taht  reasons cannot be improved or supplemented or substituted by affidavit or oral submissions.  First Source Solutions Ltd. v. ACIT ( 2021)) 438 ITR 139 ( Bom)( HC) .  ( AY.2003-04)