https://www.taxtmi.com/caselaws?id=77827 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. en-us Mon, 19 Apr 2010 00:00:00 +0530 Thu, 14 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77827 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. Case-Laws Customs Mon, 19 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77827