https://www.taxtmi.com/circulars?id=68270 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. en-us Wed, 18 Jan 2012 00:00:00 +0530 Sat, 22 Mar 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68270 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. Circulars Income Tax Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68270