Prosecution procedure: opinion of counsel not mandatory for technical default offences; CIT may identify principal officer and overrule reasonable cause. 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.