Search will be deemed to be concluded for completion of assessment from the date when keys were handed over to assessee

Brief of the case: Kolkatta High Court held in Navin Kumar Agarwal Vs CIT(A) that for the conclusion of search, date of last panchnama was to be seen provided keys had been handed over to the assessee. If the keys were still with the department it meant that department could resume the search any time if necessary irrespective of the fact that only restraint order was vacated on the latter date. The return of the keys manisfested the intention to concluded the search. So the panchnama which was recorded on the date of return of keys would be considered to be the date of last panchnama and also...