Search & Seaizure:What is the last Panchname for Limitation Period Count?

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The facts of the case is that two authorizations for search were issued against an assessee in a proceeding u/s 132 of the I T Act. The first authorization was dated 17-12-2002 and the second authorization was dated 20-12-2002. For first authorization panchnamas were drawn on three different dates viz., 20-12-2002, 21-12-2002 and 3-1-2003. For…