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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Prosecution procedure: opinion of counsel not mandatory for technical default offences; CIT may identify principal officer and overrule reasonable cause.</h1> For offences based on factual defaults under sections 276B/276BB and related provisions, the opinion of Prosecution Counsel need not be mandatorily obtained before passing the sanction order under section 279(1); however, the CIT must identify relevant person(s) as Principal Officer and consider or overrule any claim of reasonable cause before according sanction.

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