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Survey Addition Can’t Be Extrapolated: ITAT Chandigarh Limits Bogus Salary Addition to One Month
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 1204
- Case Name
- Auto Vogue Private Limited Vs DCIT/ACIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Chandigarh
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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. Stateme...
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