Held dismissing the appeal, that the exception carved out in para 10(b) of the Central Board of Direct Taxes Circular No. 3 of 2018 talks about a situation where the Board’s order, notification, instruction or circular has been held to be illegal or ultra vires. The Commissioner (Appeals) had not recorded any findings holding any of the Board’s circular or instructions illegal or ultra vires. Not following the circular could not be held a challenge to the vires of the circular or for that matter, holding it illegal. The case did not fall under the exception para 10(b) of Circular No. 3 of 2018 and given that the tax effect involved was well below the prescribed threshold for filing appeals before the Tribunal, the appeal deserved to be dismissed on account of low tax effect.(AY.2019-20)