We are of the considered opinion that the Finance Act, 2000 has made the complete procedure in its section 117. Section 117 of the Finance Act, 2000 reads as under: 117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any judgment, decree or order of any court, Tribunal or other autho...

Chitranjan Jaiswal v CIT and Anr. - The order dated 9th February, 1996 clearly reveals that after initiation of the proceeding under section 147/148 of the Act of 1961, the Assessing Authority at its own has not dropped the proceeding upon satisfaction of his own without the help of the return. Admittedly, there was no regular assessment ...