On miscellaneous appeals challenging the order passed by the Tribunal in favour of the assessees, following the decision of the Supreme Court in Union of India v. Ganpati Dealcom Pvt. Ltd., (2022) 447 ITR 108 (SC); (2023) 3 SCC 315 holding that the provisions under the Prohibition of Benami Property Transactions Act, 1988 as amended in 2016 did not have retrospective effect:Following the earlier order passed by the court in a batch of appeals, the assessees were given liberty to proceed further on the basis of the outcome of the review petition filed before the Supreme Court against the decision in Union of India v. Ganpati Dealcom Pvt. Ltd., (2022) 447 ITR 108 (SC)