https://www.taxtmi.com/caselaws?id=793227 An inadvertent wrong date selection in Schedule 112A affecting long-term capital gains computation was held rectifiable under section 154 because the relevant "record" extends beyond the impugned intimation and includes material available to the Assessing Officer. The assessee had evidence that the mutual fund units were acquired before the cut-off date, so the error in the return was an apparent mistake supported by the record. Rectification was therefore maintainable, and the Assessing Officer was required to recompute the capital gains on verification of the correct acquisition date. en-us Tue, 09 Jun 2026 00:00:00 +0530 Thu, 11 Jun 2026 08:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793227 An inadvertent wrong date selection in Schedule 112A affecting long-term capital gains computation was held rectifiable under section 154 because the relevant "record" extends beyond the impugned intimation and includes material available to the Assessing Officer. The assessee had evidence that the mutual fund units were acquired before the cut-off date, so the error in the return was an apparent mistake supported by the record. Rectification was therefore maintainable, and the Assessing Officer was required to recompute the capital gains on verification of the correct acquisition date. Case-Laws Income Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793227