Assessee filed writ petition challenging show-cause notice issued on 12-4-2022.  The  petitioner moved praecipe to take up matter urgently. Court held that  the assessee had moved High Court at fag end when assessment was likely to be time barred by 31-3-2025. This facility for urgent circulation could not have been invoked by creating such artificial urgency.Further, challenge being only to a show cause notice, instant praecipe was to be dismissed with costs of Rs 25000 which is payable to Tata Memorial Hospital.  (AY. 2016-17)