Dismissing the petition the Court held that power exercised by the CBDT u/s 119 is discretionary , accordingly the order  passed by the CBDT on 11.01.2021 cannot be said that CBDT had failed to exercise its discretion or that it acted in an arbitrary or unreasonable manner in refusing to grant further extension of the due dates. Accordingly writ for  further extension of the due dates  was rejected . (AY. 2020 -21 )