The revenue against the common order of the Tribunal passed under the Prohibition of Benami Property Transactions Act, 1988 filed miscellaneous appeals before the High Court. The  order related to applicability of section 5 of the Prohibition of Benami Property Transactions Act, 1988 as amended by the Benami Transactions (Prohibition) Amendment Act, 2016.

The High Court earlier while disposing of the very same order of the Tribunal following the decision of the Supreme Court rendered in the case of UOI  v. Ganapati Dealcom (P.) Ltd. [2022) 289 Taxman 177/447 ITR 108  ( SC) passed a detailed order holding that the arguments advanced on the side of the revenue that the provisions of section 5 of the Prohibition of Benami Property Transactions Act, 1988 as amended by the Benami Transactions (Prohibition) Amendment Act, 2016 have to be applied retrospectively cannot be countenanced.  Following the earlier order passed by the High Court, all the miscellaneous civil appeals are disposed of, leaving it open to the revenue herein to proceed further on the basis of outcome of the review petition in Diary No. 34619 of 2022 (Review Petition No. (Civil) 359 of 2023) filed by it against the decision of the Supreme Court in the case of Ganapati Dealcom (P.) Ltd. (supra).