Dismissing the petition, that the order issued by the Board showed that it was applicable to the excess tax deducted at source, collected at source and payment of advance tax made under the provisions of Chapters XVII-B, XVII-BB and XVII-C, respectively, where the amount of refund did not exceed Rs. one lakh for any assessment year. Thus, self-assessment was not included in this order issued by the Board. Subsequently on June 9, 2015 the category of self-assessment tax was included in an order made by the Board under S.119(2)(b) of the Act. Thus, the order came into existence subsequently and the Commissioner had no power to condone delay on the date when the order was made on the application filed by the assessee. Due to the provision like S. 119(2)(b) made in the Act, it could be said that discretionary power was given to the Board to issue such instructions and only after that the assessing authority can use such power. As in the past, at the time when the claim of the assessee was considered, there was no such instruction or order from the Board, such benefit could not be given to the assessee. Thus, no case was made out for interference in the order made by the Commissioner. Whenever there is a special provision in a special enactment fixing the period of limitation the court cannot extend that period and the provisions of section 5 of the Limitation Act, 1963 cannot be applied in those cases.( AY.2004-05, 2005-06 )