Responding to a query during assessment implies it was considered, even if not explicitly mentioned in the order.

Reopening of assessment u/s 147 - It is settled law 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 and/or discussion to disclose its satisfaction in respect of the query raised. - HC .....

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