AI Overview...
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Variance in Figures - Several sources highlight discrepancies in financial or factual figures across different periods or documents. For example, Dalchand Yadav vs DSY Brick Field Company - National Green Tribunal states that only the minimum figures observed over four months (444 in Haryana, May; 200 in UP, June) are sustainable and acceptable, emphasizing the importance of consistent, reliable data. Ernst & Young Pvt. Ltd. VS Jagson International Ltd. - Delhi discusses the variability in claimed amounts due to fluctuating foreign exchange rates, which can lead to discrepancies in figures used in petitions or legal proceedings. Similarly, M/S. GARDEN VIEW FOODS PVT. LTD. DELHI vs PR. CIT- 3 NEW DELHI - Income Tax Appellate Tribunal, GAJENDER KUMAR GURUGRAM vs ITO WARD-1(5) GURGAON - Income Tax Appellate Tribunal, and Edween Real Estate Pvt Ltd vs ITO – Ward 12(2)(1) - Income Tax Appellate Tribunal note that decisions or assessments based on figures with variance are often applied mutatis mutandis to subsequent years or cases, provided the core facts remain similar. Neelam Kumari, Neelam Devi VS State Of Bihar - Patna and Bhola Ram VS Bihar State Electricity Board - Patna mention that significant downward or inconsistent adjustments in figures (such as cash deposits or deductions) can impact legal or administrative conclusions, sometimes requiring verification or correction.
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Analysis and Conclusion - Variance in figures is a recurring issue affecting legal, financial, and administrative decisions. Discrepancies often arise from fluctuating rates, estimation approaches, or errors in recording data. Courts and authorities tend to rely on the most consistent or minimum figures available, while emphasizing the need for accurate verification. When figures vary significantly, decisions are often based on the most reliable data, and previous rulings are applied to similar cases with adjustments for variance. Proper validation and clarification of figures are crucial to ensure fair and accurate outcomes Dalchand Yadav vs DSY Brick Field Company - National Green Tribunal, Ernst & Young Pvt. Ltd. VS Jagson International Ltd. - Delhi, M/S. GARDEN VIEW FOODS PVT. LTD. DELHI vs PR. CIT- 3 NEW DELHI - Income Tax Appellate Tribunal, GAJENDER KUMAR GURUGRAM vs ITO WARD-1(5) GURGAON - Income Tax Appellate Tribunal, Edween Real Estate Pvt Ltd vs ITO – Ward 12(2)(1) - Income Tax Appellate Tribunal, Neelam Kumari, Neelam Devi VS State Of Bihar - Patna, Bhola Ram VS Bihar State Electricity Board - Patna.
Search Results for "Variance in Figures"
2021 Supreme(Online)(NGT) 358 • India - National Green Tribunal NEW DELHI (PRINCIPAL BENCH)
Adarsh Kumar Goel, CJ, Sheo Kumar Singh, J, Nagin Nanda, EM
Since there is variance of figures given during March to June, only such number can be allowed which can be sustained throughout the period i.e. the minimum figure of a particular month out of the four months which comes to 444 in Haryana (in the month of May) and 200 in UP (in the month of June).
2013 0 Supreme(Del) 498 • India - Delhi
S.MURALIDHAR
He pointed out the variance in figures of the amount due as claimed by E&Y in different paras of the petition and that this itself was a good reason for not entertaining the petition. In support of his plea that a winding up petition for a vague and unascertained sum ought not to be entertained Mr. ... As regards the issue of ‘unascertained’ debt, the discrepancy in the figures is possibly due to the fluctuating foreign exchange currency rates. ... Sandeep Sethi, learned Senior counsel appearing for the Petitioner pointed out that discrep....
2025 Supreme(Online)(ITAT) 3094 • India - Income Tax Appellate Tribunal (Delhi Bench)
SHRI M. BALAGANESH, ACJ, MS MADHUMITA ROY, J
The facts being identical in AY 2012-13 except with variance in figures, the decision rendered for AY 2011-12 shall apply for AY 2012-13 also. 6. In the result, both the appeals of the assessee are dismissed.
2001 0 Supreme(Kar) 172 • India - Karnataka
M.F.SALDANHA, R.GURURAJAN
and furthermore the officer has even visited the hotel, inspected what was going on and has come to a conclusion which is not at great variance from the figures which the assessee himself has disclosed. ... are expected to conform to the actual figures and not rough estimates. ... He submits that where there is considerable down grading of the figures, it is not open to the assessee to contend that the earlier figures were on an approximation basis and the learned Government Advocate has drawn our atten....
2017 0 Supreme(Del) 124 • India - Delhi
MANMOHAN
... In view of the variance in figures as submitted by the respondent and the petitioner, I propose to place this matter before the Registrar General of this court to submit a report to this Court as to whether any further amount is due and payable to the petitioner as per his calculations
2008 0 Supreme(Pat) 725 • India - Patna
NAVIN SINHA
in the figures to the detriment of the Petitioner, this Court does not consider it necessary to deal with and decide the same in view of the conclusion arrived at on the aforesaid discussion. ... State of Rajasthan, reported in A.I.R. 1967 SC 1074: The term shall in its ordinary significance is mandatory and the Court shall ordinarily give that interpretation to that term unless such an interpretation leads to some absurd or inconvenient consequence or be at variance with the intent of the legislature ... proper verification of the pleadings of the electio....
2025 Supreme(Online)(ITAT) 1691 • India - Income Tax Appellate Tribunal (Delhi Bench)
SHRI M. BALAGANESH, ACJ, SHRI YOGESH KUMAR U.S., J
ITA No. 3155/Del/2023 for AY 2013-14 are identical with AY 2012-13 adjudicated supra and hence the decision rendered by us hereinabove for AY 2012-13 shall apply mutatis mutandis for AY 2013-14 also , except with variance in figures. ... Had he carried out that preliminary enquiry before recording the reasons, he would not have committed an error in mentioning the wrong figure of cash deposits of Rs. 25,89,000/- as against the correct figure of Rs. 13,39,000/-. ... It is absolutely not known from where the ld AO had got....
2025 Supreme(Online)(ITAT) 3991 • India - Income Tax Appellate Tribunal (Mumbai Bench)
SANDEEP GOSAIN, J, OM PRAKASH KANT, ACJ
As the facts and circumstances in these appeals are identical to ITA No 2632/Mum/2025 for the A.Y 2017-18 (except variance in figures) and the decision rendered in above paragraph would apply mutatis mutandis for this appeal also.
2025 Supreme(Online)(ITAT) 3529 • India - Income Tax Appellate Tribunal (Delhi Bench)
M. Balaganesh, A.M., Yogesh Kumar U.S., J.
ITA No. 218/Del/2024 is taken as the lead case and decision rendered thereon shall apply to other assessment years in respect of identical issues except with variance in figures.
2008 0 Supreme(Pat) 1459 • India - Patna
AJAY KUMAR TRIPATHI
Looking on the variance in the figures with regard to the deduction under the head of Hindi Noting & Drafting Examination as well as the wrong pay fixation which is evident on reading of annexure-1 which is Memo No. 2090 dated 21.10.2003 the Secretary, Bihar State Electricity Board is directed to verify ... However the lower part of the order has interchanged the two figures. Petitioner protested against this decision of the respondents by filing his objection before the Secretary, Bihar State Electricity Board as would be evident from an....
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