This is one of the many short television quote clips that circulate on soundboards because they pack a whole attitude into a few seconds. The exact episode and speaker are not documented, so it lives on as a generic piece of internet shorthand for cheeky defiance rather than a recognisable catchphrase from a famous scene. Like other rude-gesture jokes, it survives because it is endlessly reusable: editors use it to voice insults their own characters would get in trouble for saying, and commentators drop it as a punchline under anything mildly outrageous.