Case Name : Asstt. CIT vs. Shree ram lime products ltd.
Citation : [2012] 22 TAXMANN.COM 122/137 ITD 220/147 TTJ 121/17 ITR (TRIB.) (JODH.)(SB)
Court : ITAT- Jodhpur
Section : 158B TO 158BG
Meaning : The words ‘last of the authorizations’ used in section 158be imply that there can be more than one authorization for search under section 132.