Dismissing the writ petition the Court held that due dates for filing of returns and tax audit reports had already been extended on three occasions. The return filing statistics of the current year indicated that returns filed in this financial year already far exceeded the returns filed which were due on the last date of filing of returns. Any further extension would adversely affect the return filing discipline and shall also cause injustice to those who have taken pains to file the return before the due date. It would also postpone the collection of revenue thereby hampering the efforts of the Government to provide relief to the poor during these Covid times. Upon due consideration of all the relevant aspects of the matter, if the Board had taken the final decision not to extend the time limit any further, it was difficult for the court to issue a writ of mandamus to the Board to extend the time limit on the assumption that undue hardship would be caused to taxpayers and tax professionals, more particularly, in view of the latest data put forward by the Revenue. A writ would not issue directing the Board to extend the time limit any further.