Is Section 147 > 132 > 148 technical right or should it be 153?

If the search was initiated at Company 1 place and the document of transaction with Person 2 found at the company 1, can the income tax deptt. initiate the notices to person 2 u/s 147 > 132 > 148 or should it be 153?

What is the technical flow of 147 notices or others? Is there a link where one can see the technical processes and can challenge it based on technicals or if some good pointers for merits.