Circular 3 of 2018 and Circular 17 of 2019 were superseded by Circular 5 of 2024 dtd. 15–03–2024  By subsequent Circular 9 of 2024 dtd. 17–09–2024, monetary limits specified in Circular 5 of 2024 enhanced and exception of Circular 5 of 2024 retained. Court held that  the Circular shall  apply retrospectively to all pending appeals and the reliance of Revenue on exceptions carved out the Circular 3 of 2018 could not be sustained.  Revenue’s appeal  is dismissed.(AY. 2015-16)