According to the appellants, they are assesses on the file of the respondent. They duly filed their return of income for the assessment year 2012-13 electronically on 09.07.2012, which were processed under section 143(1) of the Income tax Act, 1961. As far as the case of the appellant in WA.No.249 of 2022 is concerned, after scrutiny of the return of income, the respondent passed the assessment order dated 01.07.2014 under section 143(3) of the Act, making addition towards long term capital gain, to the extent of her 50% undivided share on sale of property in pursuance of the unregistered Joint Development Agreement dated 01.05.2007. With respect to the case of the appellant in WA.No.250 of 2022, the assessment was reopened and re-assessment order was passed on 03.04.2014 under section 143(3) r/w section 147 of the Act, making addition towards long term capital gain to the extent of his 50% undivided share on sale of property in pursuance of the unregistered Joint Development Agreement dated 01.05.2007. While so, in both the cases, on the last date of extended period of six years of limitation for the assessment year 2012-13, the respondent issued reassessment notices dated 31.03.2019 under section 148 of the Act, to which, the appellants filed their return of income on 13.04.2019 along with replies dated 15.04.2019 and also requested the respondent to furnish the reasons recorded for reopening the assessment. Without furnishing the reasons recorded, the respondent issued notices dated 25.09.2019 under section 142(1) r/w section 129 of the Act. After furnishing the reasons recorded for reopening the assessment, the appellants filed their objections on 29.10.2019 along with necessary documents. During the pendency of the said objections, the respondent issued show cause notices dated 19.12.2019 quantifying the alleged escaped income and proposing to add the same in the total income. On receipt of the same, the appellants filed their replies on 23.12.2019 stating that the show cause
