• The reason does not provide any explanation to the assertion statement given; as the two different reaction leading to different kinds of products and reasons one is about oxidation of aldehydes (-CHO) and other is about reductions of carboxylic acids (-COOH).

• Compounds containing —CHO group do easily oxidised to corresponding carboxylic acids, but the reason behind it is that aldehydes get easily oxidised even with mild oxidising agents as the H atom(which is more acidic) on carboxyl carbon(-CHO) changes easily to hydroxyl group (–OH) without any cleavage of any other bond.

• Whereas, the reason statement Carboxylic acids can be reduced to alcohols by treatment with LiAlH₄ has a different reason behind it.