Case Law Details
Case Name : Surajit Ghosh Vs ITO (ITAT Kolkata)
Related Assessment Year : 2021-22
Courts :
All ITAT ITAT Kolkata
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Surajit Ghosh Vs ITO (ITAT Kolkata)
Summary: The Kolkata Bench of the Income Tax Appellate Tribunal considered whether an inadvertent error committed by the assessee while filing the return of income could be rectified under Section 154 of the Income-tax Act. The assessee had mistakenly selected the acquisition period of certain mutual fund units as “on or after 31.01.2018” instead of “on or before 31.01.2018” in Schedule 112A, resulting in incorrect computation of long-term capital gains and a tax demand. The Assessing Officer rejected the rectification application on...
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