The petitioner filed the writ petition for issuance of a writ of Mandamus to direct the Union of India to extend the date of availing deductions by assesses under section 80IBA of the Income -tax Act, 1961 from 31-3-2022 to 31-3-2023 by taking necessary executive legislative steps as may be required. The petitioner further seeks issuance of a writ of Mandamus to direct the Union of India to extend the time period for completion of construction projects from five years to seven years under section 80IBA(2)(b ) of the Act. Dismissing the petition the Court held that the petition is grossly lacking in sufficient pleadings as would be required from making out a case of discrimination as claimed by the petitioner. The Court also held that the petition lacks all material particulars required to be stated in the pleadings to draw some parity or similarity between members of the petitioner and persons stated to be covered by the provisions of section 80IAC of the Act. Accordingly the writ petition was dismissed. Relied on Morey v. Doud (1957) 354 US 457, R.K Garg v. UOI (Five Judge Bench) (1981) 4SCC 675, 1981 SCC (TAX) 30, State of Orissa v. Balram Sahu (2003) 1 SCC 250, State of UP v. Kamla Palace (2000) 1 SCC 557, Supreme Court Employees Welfare v. UOI ( 1989 ) 4 SCC 187, V.S. Rice and Oil Mills v. State of A.P etc AIR 1964 (SC) 1781