Powers of the Board to issue instructions.

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....nbsp;  (2) The Board shall not exercise its powers under sub-section (1) so as to—         (a) require any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner;         (b) require the Commissioner of Income-tax (Appeals) to dispose off any matter before it i....

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....er than Commissioner of Income-tax (Appeals)] to admit any application or claim for any exemption, deduction, refund or any other relief under this Code after the expiry of the period specified by or under this Code for making the application or claim and deal with the same on merits in accordance with law;      (c) any case or class of cases, relaxing any requirement or con....