Finance Act 2015: Section 263 Explanation (2) Not Retrospective for Assessment Year 2010-11 Despite Later Order Date.

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....Revision u/s 263 - scope of Explanation (2) inserted u/s 263 by the FA, 2015 w.e.f. 01-06-2015 - AO has taken a possible view after conducting prudent enquiries and examining the documents on record - the amendment to u/s 263 is effective from 01-06-2015 and does not operate retrospectively i.e. in AY 2010-11 even if order was passed by amendment....