Decision not merely mean the ‘conclusion’ it includes reasons forming basis for conclusion

 Section 250(6) of the Act mandates that the order of the CIT(A) while disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. As is apparent from the impugned order, in our opinion, the order passed by the ld. CIT(A) is cryptic and grossly violative of one of the facets of the rules of natural justice, namely, that every judicial/quasi-judicial body/authority must pass reasoned order which should reflect application of mind by the concerned authority to the issues/points raised before it.The requirement o...