In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

TDS) (supra), the Coordinate Bangalore Benches have relied upon the decision of the Hon'ble Karnataka High Court in the case of Ankita Electronics Pvt. Ltd 379 ITR 50 (Kar), wherein, it was held that the admission of substantial question of law by the High Court lends credence to the bona fides of the assessee in his action and hence