I need to know which seats inside ATR42 airplane are more comfortable?
Since I do not know which airline you are interested in, I will try to answer in a general way.
The ATR-42 is a turboprop powered commuter plane, and is normally configured in a 2-2 layout with a single aisle down the middle. The cabin is bigger than many of the jet powered commuter planes, and most people will find the ATR 42 to be relatively spacious. Since there is no middle seat, everyone gets either a window or an aisle. With the plane being powered by propellers, some people feel that the area nearest to the propellers are more subject to noise and vibration from the prop-wash effect. This area is typically in the region 2-3 rows ahead of the front of the wing.
Wings are over the a/c so view is impeded only when sitting near the engines. ATR aircraft boarding and disembarking is at the rear.