On writ the Court held that  the public at large should be asked to use the new software and programme only after the software has been tested prior in time on a sufficiently large sample base of assessees. The computer software should be flexible enough to incorporate the implementation of the court’s orders. For this purpose, if any policy initiative was required, the Director General of Income-tax (Systems) should take up the issue with the Central Board of Direct Taxes. The court suggested to the Director General of Income-tax (Systems) that in the event the ticket could not be resolved by any of the verticals due to constraints or limitations in the system or software, a mechanism should be put in place whereby the issue could be flagged for a policy decision before her. The Director General of Income-tax (Systems) assured the court that her directorate would take steps to improve on both the fronts, namely, co-ordination and feedback and that wherever necessary, improvements in the process shall be carried out and would be able to resolve the glitches in the system and shall revert back with solutions, if possible, within a fortnight. The court directed the respondents to file a status report within two weeks.