JUDGMENT N. Paul Vasanthakumar, C J. 1. This appeal is filed against the order dated 31st of December, 2008 passed by the Income Tax Appellate Tribunal, Amritsar Bench in ITR No. 221(Asr)/2005 for the assessment year 2000-01. 2. As per the assessment order, the total demand payable is Rs. 13,65,685/-. 3. The Government of India, Ministry of Finance, Department of Revenue Central Board Direct Taxes has issued a Circular No. 21/2015 dated 10th December, 2015 by framing litigation policy. It is stated in the Circular that appeals will have to be filed by the Department before Income Tax Appellate Tribunal and High Courts and SLP before the Supreme Court, keeping in view the monetary payments and conditions prescribed in para No. 3 of the said circular. Para 3 reads thus: "Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder: S.No.Appeals in Income Tax mattersMonetary limit (in Rs.) 1. Before Appellate Tribunal10,00,000/- 2.Before High Court20,00,000/- 3.Before Supreme Court25,00,000/- 4. As per para 8 of the Circular, adverse judgments relating to the issues mentioned therein should be contested on merits, though the tax effect is less than the monetary limits. Said para reads thus: "Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: (a) Where the Constitutional validity of the provisions of an Act or Rule are under challenged, or (b) Where Board's order, notification, instruction or circular has been held to be illegal or ultra vires or (c) Where revenue audit objection in the case has been accepted by the department or (d) Where the addition relates to undisclosed foreign assets/bank accounts." 5. In so far as filing of appeals before the High Courts is concerned, monetary limits of above Rs. 20,00,000/- is fixed. In paragraph No. 10 of the said Circular, it is further stated that the instructions will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/Tribunals. Pending appeals which were filed within the tax due as mentioned above may be withdrawn/not pressed and the appeals before the Supreme Court would be governed by the instructions, operative at the time when such appeal was filed. 6. Pending appeals which were filed within the tax due as mentioned above may be withdrawn/not pressed and the appeals before the Supreme Court would be governed by the instructions, operative at the time when such appeal was filed. 6. Hence, the appeal is treated as withdrawn/not pressed as the tax payable in this case as assessed is Rs. 13,65,685/- which is less than Rs. 20,00,000/- as per Circular dated 10th December, 2015. Appeal is treated as withdrawn / not pressed