GUWAHATI, India, May 25 -- Gauhati High Court issued the following order on April 25:
1. Heard Mr. S.C. Keyal, learned counsel for the appellant. Though the notice of the appeal was duly served upon the sole respondent but none has appeared on behalf of the sole respondent.
2. This income tax appeal is filed by the appellants under Section 260A of the Income Tax Act, 1961 (hereinafter to be referred as the "I.T. Act") against the order dated 28.10.2021 passed by the Income Tax Appellate Tribunal, Gauhati Bench, Guwahati (hereinafter to be referred as "ITAT"), whereby the appeal preferred by the respondent/assessee under Section 250 read with Section 251 of the I.T. Act, has been allowed.
3. This Court, while admitting the present appea...