Assessee had substantial interest in a company. Company sold a flat to assessee of which a major portion of price remained unpaid by him at end of previous year. AO assessed the said amount as an advance to director and assessed as deemed dividend. CIT(A) deleted the addition however the  Tribunal upheld  the order of AO. On appeal High Court also up held the order of Tribunal. Before the Tribunal the appellant contended that as the tax in dispute is below the prescribed limit of Rs. 10 lakhs. The appeal of the revenue is not maintainable. As the revenue has not withdrawn the  appeal, the Tribunal decided the appeal on merit against the assessee. On appeal the High Court held that Instruction No.3, dated 9-2-2011, is neither binding on Court or Tribunal, nor Board can direct concerned Court or Tribunal to compel litigant to withdraw appeal due to low tax effect. (AY. 2007 -08)