Administrative or quasi-judicial orders must be informed by reasons as held by the High Court in  17 ITR-OL 314 (Kar). It thus held that an unreasoned order is an unsustainable order as it does not bear the application of mind.
In this case, the Commissioner (Appeals) rejected the application for a stay without considering any of the contentions advanced by the petitioner in the appeal memorandum or in the application for stay, and merely reproduced what is stated by the AO in his stay rejection order and simply concluded by stating that ‘it is therefore seen that there would be no undue hardship to the assessee. (emphasis supplied)’
In this case, creditors have been added by the AO while the same has been accepted as genuine in the succeeding year so that the Court asked the CIT(A) to relook at the assessees case.