Pasupuleti Venkateswarlu v. The Motor & General Traders

1 SCC 770Reported decision1975#8119 most cited

What is Pasupuleti Venkateswarlu v. The Motor & General Traders authority for?

The right to relief in a legal proceeding must be judged as it existed on the date the proceeding was instituted, and procedural rules should not obstruct justice if subsequent facts fundamentally impact the relief.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2025.

Also referred to as

Pasupuleti Venkateswarlu · jurisdiction · propriety · subsequent events · right to relief · date of institution · procedural jurisprudence · handmaid not mistress

Sections most often in play

Section 139(1)Section 143(3)Section 147 Section 148 Section 153A Section 2(24)(xviii)Section 132(4)Section 153C

Issues it is cited on

section 11b section 2(24)(xviii)section 2(45)convertible foreign exchange section 158bb(1)section 153a proceedings section 158bb panchnama section 10(38)section 2(24)section 153a(1)section 132(1)

Judgments citing Pasupuleti Venkateswarlu v. The Motor & General Traders

Ganesh Polychem Limited, Mumbai vs. DCIT, CC-3(2), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 2145/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Sept 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Sanjay Parekh, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR

Section 115JSection 132Section 139(1)Section 153ASection 250

…n’ble Supreme Court in Supreme Court in Shipping Corporation Of India Ltd vs Machado Brothers & Ors on 25 March, 2004 in CASE NO.: Appeal (Civil) 1855-1856 of 2004 held: “This Court in the case of Pasupuleti Venkateswarlu vs. The Motor & General Traders (1975 1 SCC 770 at para 4) has held thus: "We feel the submissions devoid of substance. First about the jurisdiction and propriety vis-a`-vis circumstances which come into being subsequent to the commencement of the proceedings. It is basic to our processual jurisprudence that the right to relief must be judged to exist as on the date a suitor institutes the legal…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3183/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…ble Supreme Court in Supreme Court in Shipping Corporation Of India Ltd vs Machado Brothers & Ors on 25 March, 2004 in CASE NO.: Appeal (Civil) 1855- 1856 of 2004 held: “This Court in the case of Pasupuleti Venkateswarlu vs. The Motor & General Traders (1975 1 SCC 770 at para 4) has held thus: "We feel the submissions devoid of substance. First about the jurisdiction and propriety vis-a`-vis circumstances which come into being subsequent to the commencement of the proceedings. It is basic to our processual jurisprudence that the right to relief must be judged to exist as on the date a suitor institutes the legal…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3182/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…le Supreme Court in Supreme Court in Shipping Corporation Of India Ltd vs Machado Brothers & Ors on 25 March, 2004 in CASE NO.: Appeal (Civil) 1855- 1856 of 2004 held:- “This Court in the case of Pasupuleti Venkateswarlu vs. The Motor & General Traders (1975 1 SCC 770 at para 4) has held thus: "We feel the submissions devoid of substance. First about the jurisdiction and propriety vis-a`-vis circumstances which come into being subsequent to the commencement of the proceedings. It is basic to our processual jurisprudence that the right to relief must be judged to exist as on the date a suitor institutes the legal…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3181/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…'ble Supreme Court in Supreme Court in Shipping Corporation Of India Ltd vs Machado Brothers & Ors on 25 March, 2004 in CASE NO.: Appeal (Civil) 1855- 1856 of 2004 held: “This Court in the case of Pasupuleti Venkateswarlu vs. The Motor & General Traders (1975 1 SCC 770 at para 4) has held thus: "We feel the submissions devoid of substance. First about the jurisdiction and propriety vis-a`-vis circumstances which come into being subsequent to the commencement of the proceedings. It is basic to our processual jurisprudence that the right to relief must be judged to exist as on the date a suitor institutes the legal…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3180/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…‟ble Supreme Court in Supreme Court in Shipping Corporation Of India Ltd vs Machado Brothers & Ors on 25 March, 2004 in CASE NO.: Appeal (Civil) 1855- 1856 of 2004 held: “This Court in the case of Pasupuleti Venkateswarlu vs. The Motor & General Traders (1975 1 SCC 770 at para 4) has held thus: "We feel the submissions devoid of substance. First about the jurisdiction and propriety vis-a`-vis circumstances which come into being subsequent to the commencement of the proceedings. It is basic to our processual jurisprudence that the right to relief must be judged to exist as on the date a suitor institutes the legal…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3179/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Jul 2025AY 2014-15

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…ble Supreme Court in Supreme Court in Shipping Corporation Of India Ltd vs Machado Brothers & Ors on 25 March, 2004 in CASE NO.: Appeal (Civil) 1855- 1856 of 2004 held: “This Court in the case of Pasupuleti Venkateswarlu vs. The Motor & General Traders (1975 1 SCC 770 at para 4) has held thus: "We feel the submissions devoid of substance. First about the jurisdiction and propriety vis-a`-vis circumstances which come into being subsequent to the commencement of the proceedings. It is basic to our processual jurisprudence that the right to relief must be judged to exist as on the date a suitor institutes the legal…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3178/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…‟ble Supreme Court in Supreme Court in Shipping Corporation Of India Ltd vs Machado Brothers & Ors on 25 March, 2004 in CASE NO.: Appeal (Civil) 1855- 1856 of 2004 held: “This Court in the case of Pasupuleti Venkateswarlu vs. The Motor & General Traders (1975 1 SCC 770 at para 4) has held thus: "We feel the submissions devoid of substance. First about the jurisdiction and propriety vis-a`-vis circumstances which come into being subsequent to the commencement of the proceedings. It is basic to our processual jurisprudence that the right to relief must be judged to exist as on the date a suitor institutes the legal…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3177/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…ment of the Hon'ble Supreme Court in Shipping Corporation Of India Ltd vs Machado Brothers & Ors on 25 March, 2004 in CASE NO.: Appeal (Civil) 1855- 1856 of 2004 held:- “This Court in the case of Pasupuleti Venkateswarlu vs. The Motor & General Traders (1975 1 SCC 770 at para 4) has held thus: "We feel the submissions devoid of substance. First about the jurisdiction and propriety vis-a`-vis circumstances which come into being subsequent to the commencement of the proceedings. It is basic to our processual jurisprudence that the right to relief must be judged to exist as on the date a suitor institutes the legal…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

ITA 5238/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms

Section 143(3)Section 147Section 148Section 50

…KedarNath (2004) 8 SCC 76 (c) Judgment of the Hon’ble Supreme Court in Shipping Corporation of India Ltd vs Machado Brothers &Ors on 25 March, 2004 in CASE NO.: Appeal (civil) 1855-1856 of 2004 d) Pasupuleti Venkateswarlu vs. The Motor & General Traders (1975 1 SCC 770 at para 4) e) J. M. Biswas vs. N. K. Bhattacharjee & Ors. (2002) (4) SCC 68. 48. Even, the Act itself provides for rectification when there occur changes in the quantum of capital gains in sub- sections 7B, 10A, 11,15&16 of the section 155 in this regard. In support of this contention, reliance was placed on the judgment of Shah VrajlalMadhavji [19…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

ITA 5237/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms

Section 143(3)Section 147Section 148Section 50

…KedarNath (2004) 8 SCC 76 (c) Judgment of the Hon’ble Supreme Court in Shipping Corporation of India Ltd vs Machado Brothers &Ors on 25 March, 2004 in CASE NO.: Appeal (civil) 1855-1856 of 2004 d) Pasupuleti Venkateswarlu vs. The Motor & General Traders (1975 1 SCC 770 at para 4) e) J. M. Biswas vs. N. K. Bhattacharjee & Ors. (2002) (4) SCC 68. 48. Even, the Act itself provides for rectification when there occur changes in the quantum of capital gains in sub- sections 7B, 10A, 11,15&16 of the section 155 in this regard. In support of this contention, reliance was placed on the judgment of Shah VrajlalMadhavji [19…

Anant Raj Ltd., New Delhi vs. DCIT, Circle-2(2), New Delhi

The appeal is allowed partly as indicated above

ITA 4736/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms

Section 143(3)Section 147Section 148Section 50

…KedarNath (2004) 8 SCC 76 (c) Judgment of the Hon’ble Supreme Court in Shipping Corporation of India Ltd vs Machado Brothers &Ors on 25 March, 2004 in CASE NO.: Appeal (civil) 1855-1856 of 2004 d) Pasupuleti Venkateswarlu vs. The Motor & General Traders (1975 1 SCC 770 at para 4) e) J. M. Biswas vs. N. K. Bhattacharjee & Ors. (2002) (4) SCC 68. 48. Even, the Act itself provides for rectification when there occur changes in the quantum of capital gains in sub- sections 7B, 10A, 11,15&16 of the section 155 in this regard. In support of this contention, reliance was placed on the judgment of Shah VrajlalMadhavji [19…

The Commissioner of Income Tax vs. M/S Ibm Global Services India Pvt Ltd

Appeals are dismissed

ITA/443/2008HC Karnataka19 Nov 2018

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

…foreign government’s refusal, for reasons we cannot guess, to carry out the directions of its municipal Courts. 25. The counsel also relied upon the judgment of the Apex Court in PASUPULETI VENKATESWARLU VS. MOTOR & GENERAL TRADERS reported in (1975) 1 SCC 770 and brought to notice of this Court Para No.4, wherein an observation is made that it is basic to our processual jurisprudence that the right to relief must be adjudged to exist as on the date a suitor institutes the legal proceeding. Equally clear is the principle that procedure is the handmaid and not the mistress of the judicial process.…

M/S Arasor Corporation vs. M/S Xalted Information Systems Pvt Ltd

COP/66/2010HC Karnataka28 Jul 2015

Bench: ANAND BYRAREDDY

Section 433Section 434Section 439

…already vested in a party, they cannot be nullified or negated by subsequent events save where there is a change in the law and it is made applicable at any stage.” Relying on the decision in P.VEnkateswarlu vs. Motor and General Traders, (1975)1 SCC 770)], it has been held thus: “Courts of justice may, when the compelling equities of a case oblige them, shape reliefs cannot deny rights- to make them justly relevant in the updated circumstances. Where the relief is discretionary, courts may exercise this jurisdiction to avoid injustice. Likewise, where the right to the remedy depends, under…