Assessing Officer disallowed payments made by assessee towards transportation charges for transporting mineral. Order of Assessing Officer affirmed by CIT (A), Tribunal deleted entire additions made by lower authorities except for confirming addition of a nominal amount. On appeal by the revenue the Court held that since Tribunal had neither assigned any valid reason nor disclosed any basis for deleting such additions made by lower authorities, impugned order of Tribunal was cryptic and same was to be set aside and matter was to be remanded to the Tribunal to decide in accordance with law. (AY. 2005-06)