Where Revenue had filed an appeal on 13-1-2023 with tax effect of Rs. 1.13 crores, which was below the monetary limit of Rs. 2 crores subsequently prescribed by CBDT Circular No. 9/2024 dated 17-9-2024, the monetary limits prescribed by CBDT Circulars would apply even to pending appeals and appeals below Rs. 2 crores were liable to be withdrawn subject to exceptions; however, exceptions introduced by subsequent Circulars would operate prospectively and Revenue could not rely upon exception contained in Circular No. 5/2024 dated 15-3-2024 to justify prosecuting an appeal filed prior to that Circular; accordingly, appeal was disposed of as tax effect was below prescribed monetary limit.