Meaning of ” Last of the authorizations”

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.

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