Know about Article 142 of The Constitution of India which is likely to be invoked for validating section 148 Notice

The Tax Professionals circle conveys that Supreme Court would exercise the powers under Article 142 of the Constitution to upheld the Notice issued u/s 148 after 01.04.2021 without following the mandates of section 148A.

Article 142 of Constitution read as follows

Article.142. Enforcement of decrees and orders of Supreme Court and orders as to discovery, etc.-

(1) _The Supreme Court in the exercise of its jurisdiction may pass such decree or make such order as is necessary for doing complete justice in any cause or matter pending before it, and any decree so passed or order so made shall be enforceable throughout the territory of India in such manner as may be prescribed by or under any law made by Parliament and, until provision in that behalf is so made, in such manner as the President may by order prescribe_.

(2) Subject to the provisions of any law made in this behalf by Parliament, the Supreme Court shall, as respects the whole of the territory of India, have all and every power to make any order for the purpose of securing the attendance of any person, the discovery or production of any documents, or the investigation or punishment of any contempt of itself.

It is worthwhile to note the observation in the case of Jeri Oat Estates Pvt Ltd vs U.T Chandigarh (2004) 2 SCC 130 as under: 

Despite an extraordinary constitutional jurisdiction contained in Article 142 of the Constitution, Supreme Court ordinarily would not pass an order which would be in contravention of a statutory provisions.

Let us wait for the faink copy of the order by the Hon’ble Supreme Court.