Tribunal held that any inadvertent misreporting of income in the return of income filed by an assessee, which is suitably explained by the assessee amounts to a mistake apparent from the record and is rectifiable under the provisions of s. 154; in view of the fact that the affidavit has been filed by the chartered accountant submitting that an inadvertent typographical error has been committed by his staff in reporting the figures in Sch. CG(LTCG) while filing the assessee’s return, which led to the enhancement of income in the intimation under s. 143(1), the matter is restored to the AO for verification of the said affidavit and other details/evidence submitted by the assessee in support of her contention. (AY. 2020-21)