Addition can be made without issuing notice u/s 153C separately in case both assessee and his brother lived in same building

Vinod Kumar Gupta Vs DCIT (Delhi High Court) Conclusion: Where both searched assessees were brothers and were involved in the common business and assessee used to be in-charge of the accounts, there was no necessity of issuing notice under Section 153C separately to assessee in case they lived separately, but in the same building. Held: Assessee and his brother lived separately, but in the same building. Search and seizure operation under Section 132 was conducted at the premises of the assessee. AO completed the assessment by adding amounts on account of undisclosed interest income in ratio o...