Tribunal allowed the appeals filed by the assessees following the decision of the Supreme Court in the case of UOI  v. Ganpati Dealcom Pvt. Ltd., (2022) 447 ITR 108 (SC); (2023) 3 SCC 315; (2023) 1 SCC (Cri) 798; 2022 SCC OnLine SC 1064 to the effect that the provisions under the Prohibition of Benami Property Transactions Act, 1988 (as amended in 2016) did not have retrospective effect, on appeals on the ground that the Department had sought review of the Supreme Court decision. Following the earlier order passed by the court in a batch of similar appeals the court did not interfere with the orders of the Tribunal, but granted liberty to the Department to proceed further depending on the outcome of the review petition pending before the Supreme Court.