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2020 (1) TMI 328 - HC - Income TaxRevision u/s 263 - dropping of proceedings by the AO - internal order - whether an order that can be revised u/s 263 - it is contended that decision taken to drop the proceeding initiated pursuant to section 148 though not communicated was nevertheless an order - HELD THAT:- The decision to drop the proceeding has not been communicated to the petitioner. As long as such decision had remained in the files, invocation of jurisdiction under section 263 of the Income Tax Act, 1961 would have been premature. However, once the aforesaid decision is communicated and made known to the petitioner, such decision would be amenable to revision under section 263 of the Income Tax Act, 1961. In this case, the decision has been communicated. Therefore, no reasons to interfere at the stage. Therefore, leave the issue open to be decided by the 1st respondent on merits. Petitioner shall make all submissions on merit including their defence pertaining to jurisdiction. Since the impugned notice is of the year 2003, the authority/respondent is requested to pass appropriate orders within a period of 3 months from the date of this receipt of this order. Writ Petition is disposed with the above directions
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