OK,
The steps to context switch from one user to another are
(1) you start in user mode running the first process
(2) you switch to kernal mode via timer interrupt or IO interrupt or some action taken by the running process like yielding control on a lock.
(3) the operating system decides to un-dispatch the current process and dispatch a new process
(4) state for the current process is saved (registers, control registers, security context, stack if any, etc.)
(5) accounting is done for chargeback accounting, performance monitoring, etc.
(6) new process is selected
(7) accounting is setup for the new process
(8) state for the new process is loaded
(9) the new process is dispatched and the system switches back to user mode from kernal mode
The reason "the time taken for switching from 1 process control block to another is greater than that of switching between user and kernel modes." is that switching from user to kernal mode is a small part of the process of switching from one process to another.
Note this can be made into a trick question. Intel Hyperthreading and other forms of SMT (see wikipedia for SMT) run two processes at the same time in the same CPU with the hardware doing the process switch under the covers at no externally visible cost.... Its not really the same but meets the criteria in your question.