The Assessing Officer is duty bound to pass a speaking order under section 148A(d) of the Income-tax Act, 1961 which has to deal with all factual and legal submissions furnished by the assessee in response to notice issued under section 148A(b).

If the order passed under section 148A(d) does not explicitly deal with all the factual and legal submissions furnished by the assessee in response to notice under section 148A(b) then the said order and consequential notice issued under section 148 are liable to be set aside.