Gauhati HC Directs to File Application u/s 249(4) of Income Tax as Tax Dues mentioned under ITR were Paid

The Gauhati High Court has directed that an application be filed under Section 249(4) of the Income Tax Act, as the tax dues mentioned in the Income Tax Return (ITR) were paid. The case involved an appeal where the taxpayer's return showed certain tax dues, but the taxpayer had already made the necessary payments. The High Court ruled that the tax authorities should allow the taxpayer to file an application to proceed with the appeal, considering that the dues were settled. This decision aims to provide relief to taxpayers who have fulfilled their obligations but face procedural hurdles.