An order was passed by the Principal Commissioner under section 263. Pursuant to said order, the Assessing Officer passed a notice giving effect to such order and raised a demand of Rs. 1.03 crores. Revenue filed an appeal against said order passed by the Principal Commissioner and invoked para 3.1(f) of Circular No. 5/2024 to contend that appeals arising from section 263 orders fell within an exception. It was noted that in a case similar to the assessee, the Tribunal held that in certain cases where tax effect could not be quantified, like under Sections 10(23C), 12/A/12AA/12AB or an order passed under section 263, an appeal would not be maintainable. Court held that, in view of  CBDT Circular No. 5/2024, dated 15-03-2024 and Circular No. 9/2024, dated 17-09-2024, a revenue appeal arising from an order under section 263 was not maintainable if the tax effect quantified in consequential proceedings was below Rs. 2 crores