On appeal before Tribunal, revenue contended that though tax effect was below prescribed monetary limit provided in circulars of CBDT but these cases would fall under exception provided in para no.10(c) of Circular No.3/2018 being case of audit objections. Dismissing the appeal the Tribunal held  that in latest CBDT Circular i.e Circular No. 5 of 2024, dated 15-3-2024 there was no exception to monetary limit regarding any audit objection. Therefore  CBDT circulars prescribing monetary limits for filing appeals by revenue would also be applicable on pending appeals on date of circular.  Circular No. 5 of 2024, dated 15-3-2024, would be applicable and consequently, due to low tax effect appeals of revenue would not be maintainable and were to be dismissed. (AY. 2014-15, 2015-16)