Section 153A and 153C of the Income Tax Act, 1961 — Search and Seizure — Search and seizure operations were conducted by revenue authorities through one authorisation at the separate premises of the assessee  and his brother on the same date which were located in the same building and both the brothers having signed the Panchnama, there was no necessity of issuing notice under section 153C — Vinod Kumar Gupta vs. Deputy Commissioner of Income tax [2018] 305 CTR (Delhi) 288