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 c

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