Adjudicating authority passed an order of attachment against assessee-company by applying provisions of Benami Transactions (Prohibition) Amendment Act, 2016 on transaction which took place prior to 1-11-2016. Assessee filed writ petition for setting aside order issued by adjudicating authority on ground that transactions could not have been classified as benami transaction by retroactively applying law enacted in year 2016. High Court allowed the  petition by holding that section 2(9)(a) as inserted by Amended Act of 2016 was prospective in nature, it could not be applied to transaction which took place prior to 1-11-2016. Against  order department filed special leave petition. Since issues raised in this petition was squarely covered by judgment of this Court in Union of India v. Ganpati Dealcom (P.) Ltd. [2022] 141 taxmann.com 389/289 Taxman 177/477 ITR 108, special leave petition was to be dismissed.