Clarification on Section 263: Revision Notice Doesn't Expand Its Scope; No Need for Detailed Explanation Once Invoked.

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....Revision u/s 263 - Scope of the notice issued - the Explanation did not expand the scope of section but only explained the scope of section, and therefore, once the specific section has been invoked, it is not necessary to mention any specific Explanation thereto which has been invoked. - AT....