Sec. 263 of Income Tax Act, 1961— Revision — There is no quibble that the Commissioner (Appeals) as per the explanation to Section 251 can consider the matter arising out of the proceedings in which the appeal is filed irrespective of the fact that the said matter has not been raised by the assessee and there is also no dispute/ that as per explanation 1(c) to Section 263(1), the revision cannot be done of the issue which has been considered and decided in appeal - NAHAR SPINNING MILLS LTD. V/s CIT - [2020] 427 ITR 131 (P&H)