Where the tax effect involved in the Revenue’s appeal was Rs. 12,11,053, the High Court, following CBDT Circular No. 05 of 2024 dated 15-3-2024 prescribing a monetary limit of Rs. 2 crores for filing appeals by the Revenue, held that even though the appeal had been properly instituted, it was liable to be disposed of on account of the tax effect being below the prescribed monetary limit.