Held, that the Central Board of Direct Taxes Circular No. 23 of 2019, dated September 6, 2019 ([2019 417 ITR (St.) 4) and Office Memorandum dated September 16, 2019 ([2019 417 ITR (St.) 53) carving exception to the monetary limits in cases came much after the authorisation to file appeal under section 253(2) of the Act in the case of the assessee before the Tribunal. The appeal of the Revenue was not maintainable on account of low tax effect as the CBDT Circular and Office Memorandum was not applicable to the case of the assessee.(AY.2014-15)