Allow the cod pieces to rest at room temperature for about 15 minutes. Cut the cod into four portions and season with salt and pepper. Dredge lightly in flour.

In a large skillet, melt 2 tablespoons of butter over medium-high heat. Add the cod and cook for 2 minutes per side until golden brown. Transfer to a plate.

Lower the heat to medium and add the remaining tablespoon of butter. Add minced garlic and sauté until fragrant. Stir in 0.5 tablespoon flour, then add heavy cream and lemon juice. Cook for 2-3 minutes until slightly thickened.

Stir in parmesan cheese and Italian seasoning, then return cod to the skillet, coating in the sauce. Simmer until fish flakes with a fork. Adjust seasoning with salt and pepper.