Revision u/s 263: Internal Order Dropped by AO Now Subject to Review Once Communicated to Petitioner.

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....Revision u/s 263 - dropping of proceedings by the AO - internal order which was not communicated to the assessee - once the aforesaid decision is communicated and made known to the petitioner, such decision would be amenable to revision u/s 263 of the Income Tax Act, 1961.....