Appellate order passed without reasons for conclusions Not Valid

Brief of the case: High Court Kolkatta held in CIT,TDS Vs Khadim Shoes Pvt Ltd that the order passed by the CIT(A)   should contain reasons for its conclusions of decisions. An order without reasons is of no relevance. So the appeal had been dismissed. Facts of the case: Assessee was a merchant of footwear made total purchase of Rs 46.30 Crores approx out of which purchase amounting to Rs 7.90 Crores was with the label of “kadim” so according to AO this amount of purchase should come under sec 194C and TDS should be deducted and rest of purchase of Rs 38.39 Crores was without label and s...