In the result appeal of the assessee for AY 2017-18 in ITA No
Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos.2791 & 2792/Del/2025 (Assessment Yearss 2016-17 & 2017-18)
reassessment proceedings, identity and creditworthiness of both the parties were established by filing their confirmations and the acknowledge of their return of income. The Ld. AR of the assessee further claims that in the case of M/s Navyuga Consultancy Pvt. Ltd. the assessment for Assessment Year 2017-18 was completed u/s 143(3) wherein after considering the facts