Morning
@SuratNuJaman
Could the computer on board have an issue where it recorded "Off" and actually switched the engines off because of an electrical or software issue. The pilots they noticed this and one asks "Did you switch the engines off"? To which the other replies "I didn't"
Each engine has it's own independent computer, used to be called FADEC ( Full Authority Digital Engine Control), not sure if that's the current term but it will do for here.
There's no commonality across the engines, so on a twin the left engine has it's own FADEC, and the right has it's own FADEC.
The two cutoff commands that are being referred to were registered on the Flight Data Recorder (FDR) and were apparently separated by approx 1 second...so for your theory to stand up you'd have to have two computers suffering an identical and AFAIK unprecidented fault on the same aircraft at not quite but at almost the same moment.
We don"t know yet what exactly what was said on the flightdeck so we need to be careful with quotes. It may be significant that the Indian AAIB uses the word cutoff in their precis of the conversation, not "engines..." and cutoff is the term used on the placard beneath the fuel control switch.
Finally if I'm understanding the system correctly, based on discussion by well respected engineers on a other forum, the FDR directly senses switch position, not the signal downstream...i.e. if the FDR data says the switch is at cutoff then that is indeed the physical position of the switch....and the Indian AAIB is quoting times for switch operation based on FDR data.