Powers of the Board to issue instructions.

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..... 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 in a particular manner. (3) The Board may, without prejudice to the generality of the provisions of sub-section (1), if i .....

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..... ode 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 conditions contained in this Code in relation to grant of any relief , on fulfilment of the following conditions, namely:— (i) such relaxation is for avoiding genuine hardship; (ii) the reasons for exercise of power have been specified in the .....

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