On writ the Court held section 148A(c) casts a duty on Assessing Officer, to consider reply of assessee in response to notice under section 148A(b) before making an order under section 148A(d) of the Act. On facts the order was passed   under section 148A(d) had been passed after receipt of detailed reply by assessee, however, Assessing Officer had not considered reply of assessee, mandate of section 148A(c) had been violated.  Therefore the  order under section 148A(d) and  notice under section 148 were to be quashed and matter was to be remanded back to Assessing Officer with a direction to decide notice under section 148A(b) by passing a reasoned order in accordance with law, after taking into account reply filed by assessee. (AY. 2018-19)