N.K.Sud, J.

1. The petitioner in this writ petition had filed a refund claim for the assessment year 1995-96 under section 237 of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). Since the claim was made after the period of limitation prescribed in section 239 of the Act, he moved an application for condonation of delay under section 119(2)(b) of the Act which has been rejected by the Central Board of Direct Taxes (for short "the Board") without assigning any reasons vide order dated May 25, 2003 (annexure P-1). The petitioner impugns this order.

2. When the matter came up for motion hearing before a Division Bench of which one of us (N. K. Sud J) was a member, a decision of another Division Bench of this court in Niranjan Dass V/s. CBDT, 2004 266 ITR 489 (P&H), was relied upon to contend that the mandatory provisions of section 239 of the Act were not amenable to relaxation by the Board through instructions under section 119 of the Act. Interestingly, learned counsel for the assessee as well as the revenue contended that section 119(2)(b) of the Act specifically conferred such powers on the Board which had not been specifically noticed in Niranjan Dass (200