(2)[ Without prejudice to the generality of the foregoing power,-(a)the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of the work of assessment and collection of revenue, issue, from time to time (whether by way of relaxation of any of the provisions of sections 115P, 115S, 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ, 115WK, 139, 143, 144, 147, 148, 154, 155, 158BFA, sub-section (1A) of section 201, sections 210, 211, 234A, 234B, 234C, 234E, 95[234F,] 270A, 271, 271C, 271CA (and 273 or otherwise), general or special orders in respect of any class of incomes or fringe benefits or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other income-tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information;(b)the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise ] [any income-tax authority, not being a ] [Substituted by Act 4 of 1988, Section 31, for " the Commissioner or the Income-tax Officer" (w.e.f. 1.4.1988).][* * *] [ Certain words omitted by Act 21 of 1998, Section 65 (w.r.e.f. 1.4.1998).][Commissioner (Appeals)] [Substituted by Act 4 of 1988, Section 31, for " the Commissioner or the Income-tax Officer" (w.e.f. 1.4.1988).] [to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law.] [Substituted by Act 42 of 1970, Section 25, for Section 119 (w.e.f. 1.4.1971).](c)[ the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order for reasons to be specified therein, relax any requirement contained in any of the provisions of Chapter IV or Chapter VI-A, where the assessee has failed to comply with any requirement specified in such provision for claiming deduction thereunder, subject to the following conditions, namely:- [ Inserted by Act 49 of 1991, Section 42 (w.e.f. 1.10.1991).](i)the default in complying with such requirement was due to circumstances beyond the control of the assessee; and(ii)the assessee has complied with such requirement before the completion of assessment in relation to the previous year in which such deduction is claimed:Provided that the Central Government shall cause every order issued under this clause to be laid before each House of Parliament.][* * *] [ Sub-Section (3) omitted by Act 4 of 1988, Section 31 (w.e.f. 1.4.1988).][Substituted by Act 42 of 1970, Section 25, for Section 119 (w.e.f. 1.4.1971).]B.-Jurisdiction
