Tribunal held that Circular No. 3 of 2018. dt. 11th July, 2018 (2018)405 ITR 29 (St),  and subsequent amendment to the said Circular vide F. No. 279/Misc. 142/2007-ITJ(Pt), dt. 20th Aug, 2018(2018)) 407 ITR 7(St) are clear that no appeal is to be led where the tax effect is below the prescribed threshold and even in cases where the tax effect exceeds the prescribed threshold, the appeal has to be filed basis the merits of the case and not necessarily in all cases-Even where the appeals have been filed before the High Courts and the Supreme Court which have been admitted as involving substantial question of law, the CBDT instructions provides that such matters should be withdrawn/not pressed and only criteria for such a decision is that such matters should be involving tax effect below the prescribed limits-Tax effect involved in the present appeal is well below the prescribed threshold. CBDT Circular continues to bind the Revenue even after the decision of the Supreme Court in the case of Checkmate Services (P) Ltd. v. CIT  (2022)448 ITR 518/ 218 DTR 218 /329 CTR 1 /(2023) 290 Taxman 19 (SC).  Appeal is dismissed.  PCIT v. Organon India (P) Ltd (ITAT No. 16/2020, dt. 15th June, 2022 (Cal)(HC)) distinguished.. (AY. 2018-19)