2023 (6) TMI 1075 - SCH - Income Tax

Benami Property Transactions - Retrospective application of law enacted in the year 2016 - HELD THAT - The issues raised in these petitions is squarely covered by the judgment of this Court in Union of India Anr. Vs. Ganpati Dealcom Pvt. Ltd. ( 2022 (8) TMI 1047 - SUPREME COURT As petitioner(s) contends that review of the said judgment is pending. Since as of now the issue stands covered by the judgment in the case of Ganpati Dealcom Pvt. Ltd. case (supra), we dismiss these special leave petitions for the same reasons and ground.

Summary

The Supreme Court dismissed special leave petitions as issues were covered by a previous judgment. Petitioners can file a fresh petition if review petition is allowed.