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Benami Appeals Restoration Upheld as Tribunal Acted on SC’s Review Order

Case Law Details

TaxGuru Citation
2026 taxguru.in 6713
Case Name
Munnidevi Sitani W/o Kalilash Chand Sitani Vs Benami Prohibition Unit (2) (Rajasthan High Court)
Date of Judgement/Order
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Munnidevi Sitani W/o Kalilash Chand Sitani Vs Benami Prohibition Unit (2) (Rajasthan High Court)

The Rajasthan High Court dismissed the appeals challenging the orders dated 10.07.2025 and 11.07.2025 passed by the Appellate Tribunal under the Prohibition of Benami Property Transactions Act, 1988. The Tribunal had allowed the review application filed by the Union of India, condoned the delay in filing it, and restored the appeals to their original number following the Supreme Court’s order dated 18.10.2024 reviewing its earlier judgment in Ganpati Dealcom Private Limited.

The appellants argued that subsequent judicial developments, including observations in another Supreme Court review matter and questions framed by the Gauhati High Court regarding the scope of review powers and limitation provisions, indicated that the Tribunal ought not to have recalled its earlier order dated 30.11.2022. They contended that the Tribunal’s order restoring the appeals deserved to be set aside.

The High Court noted that the Tribunal’s original order dated 30.11.2022 had expressly provided that if the Supreme Court reviewed its judgment in Ganpati Dealcom, the Union of India would be at liberty to pursue appropriate remedies, including filing a review petition before the Tribunal. Since the Supreme Court had subsequently recalled its earlier judgment on 18.10.2024, the Tribunal acted in accordance with that liberty while entertaining the review application.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,970

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