Monetary limits prescribed in CBDT Circulars would apply to pending appeals as well; however, exceptions carved out by CBDT Circulars would apply only prospectively.  Appeal filed by revenue on 21-5-2015; the exception relied upon by revenue as a justification for prosecuting said appeal was introduced vide Circular dated 15-3-2024, and said exception would have no application. Since the tax effect in the appeal was below the monetary limits as set out in CBDT Circular dated 17-9-2024, the appeal was to be disposed of. Followed, PCIT v. Premier Industrial Corporation Ltd (2025) 172 taxmann.com 289 (Bom) HC)  Circular No. 9 of 2024, dated 17-9-2024 and Circular No. 5 of 2024, dated 15-3-2024.