THE HON’BLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE N.TUKARAMJI WRIT PETITION Nos.21054 and 20920 of 2022 COMMON ORDER :(per Hon’ble Sri Justice P.SAM KOSHY These are two writ petitions where the petitioners/assessees are daughter and father respectively challenging the assessment orders dated 20.12.2019 and 26.12.2019 passed by respondent No.1 under Section 143 (3) of the Income Tax Act, 1961 (briefly referred to hereinafter as ‘the Act’) for the assessment year 2017-

2018.

2. Heard Ms. Vedula Chitralekha, learned counsel for the petitioner and Mr. J.V.Prasad, learned Senior Standing Counsel for Income Tax appearing for the respondents.

3. The petitioners herein initially filed their income tax return vide e-filing on 19.11.2017 and 31.10.2017 respectively. However, due to oversight, there was an error reflected under the long term capital gains. The petitioners therein filed a revised return on 06.12.2017 and these revised returns were processed and accepted by the respondent authorities. Subsequently, the revised returns submitted by the petitioners were subjected to scrutiny and a notice under Section 142 (1) of the Act was issued to which the petitioners immediately