Survey Addition Can’t Be Extrapolated: ITAT Chandigarh Limits Bogus Salary Addition to One Month

Auto Vogue Private Limited Vs DCIT/ACIT (ITAT Chandigarh) Survey Addition Cannot Be Extrapolated for Whole Year – ITAT Chandigarh Restricts Bogus Salary Addition to One Month Only The Chandigarh Bench of the ITAT partly allowed the appeal of M/s Auto Vogue Pvt. Ltd. for AY 2018-19 and curtailed a large addition made on the basis of extrapolation from a single document found during survey proceedings. During a survey u/s 133A, an Excel sheet listing 35 bogus employees and salary payments of ₹2.54 lakhs for the month of July 2017 was found from the cashier’s cabin. Statements of the cashie...