The assessees, family trusts that claimed the status of private discretionary trusts, filed a writ petition for a mandamus directing the Income-tax Officer, Joint Director (Systems), and the Central Board of Direct Taxes to modify form ITTL-2 in a manner so as to enable the assessees to file returns of income electronically under the status of individual. Court held that  rule 112 of the Income-tax Rules, 1962 provides for the prescription of forms by the Central Board of Direct Taxes, and hence it was the Board, which was the appropriate authority to take note of the grievances of the assessee. It did not fall within the domain of the court to structure the forms and contents thereof, as applicable to specific categories of assessees. The assessees were permitted to file representations afresh before the Board, if not already filed, and pursue them in order to obtain remedy, as appropriate.(AY.2019-2020, 2021-22, 2022-23)(SJ)