https://www.taxtmi.com/caselaws?id=792078 Absence of a physical signature on sanction under Section 151 of the Income-tax Act was examined in the context of paperless authentication through a DIN, while the retrospective insertion of Section 292BC raised a further procedural issue. The court did not finally decide the unsigned-sanction point on merits in the appeal, and held that any reliance on Section 292BC required appropriate pleadings and a reasonable opportunity to meet that contention in the writ proceedings. The writ order was therefore set aside and the writ petition restored for fresh consideration, with liberty to raise the retrospective-applicability issue. en-us Thu, 16 Apr 2026 00:00:00 +0530 Tue, 26 May 2026 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792078 Absence of a physical signature on sanction under Section 151 of the Income-tax Act was examined in the context of paperless authentication through a DIN, while the retrospective insertion of Section 292BC raised a further procedural issue. The court did not finally decide the unsigned-sanction point on merits in the appeal, and held that any reliance on Section 292BC required appropriate pleadings and a reasonable opportunity to meet that contention in the writ proceedings. The writ order was therefore set aside and the writ petition restored for fresh consideration, with liberty to raise the retrospective-applicability issue. Case-Laws Income Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792078