Show cause notice issued under Supreme Court directions could not be attacked as time-barred or per incuriam

A show cause notice issued in compliance with the Supreme Court's express directions could not be challenged as time-barred, because those directions required notice and a decision on merits while specifically barring a limitation plea. The Commissioner was therefore bound to act in accordance with the Supreme Court's mandate. The contention that the Supreme Court's order was per incuriam for not considering limitation provisions was also not entertained in writ proceedings, as any such grievance had to be raised before the Supreme Court itself. The challenge to the notice accordingly failed.

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Issues: Whether the show cause notice issued pursuant to the Supreme Court's directions could be challenged as time-barred and per incuriam.

Analysis: The notice was issued in compliance with the Supreme Court's express directions, which required issuance of notice, a decision on merits, and specifically precluded the assessee from raising the plea of limitation. The Court held that the Commissioner was bound to follow those directions. As to the plea that the Supreme Court's order was per incuriam for not noticing the limitation provisions, the Court held that any grievance against that order had to be raised before the Supreme Court itself and not in writ proceedings before the High Court.

Conclusion: The challenge to the show cause notice failed, and the petition was rejected.

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