High Court held that, in order to bring harmony with National Litigation Policy, Instruction No. 3 of 2011 would also apply to pending appeals in various Courts or Tribunals unless it was pointed out by department that appeal would have a cascading effect in other assessment years of assessee or that it was within exception provided in instructions that was issued at time when appeal was presented. On SLP the Court held that tax effect was of an amount which was less than Rs. 10 lakhs. SLP of Revenue is dismissed.  Instruction No. 3 of 2011, dated 9-2-2011. (AY. 1993-94)