ORDER : AKIL KURESHI, J. 1. Leave to amend. 2. Tax Appeal is admitted for consideration of following substantial question of law. Whether in the facts and circumstances of the case and in law, the Hon'ble ITAT is correct in upholding the decision of Ld. CIT (A) in deleting the addition of Rs. 34,11,155/- made by the A.O. on account of unexplained cash? 3. From the question itself we gather that the tax effect involved will be less than Rs. 20 lakhs which is the minimum tax effect prescribed under the CBDT circular dated 10.12.2015 for filing appeal by the Revenue before the High Court. The Revenue however relies on the fact that these Tax Appeals arising out of a common judgment of the Tribunal concerning the same assessee for different assessment years and in one such case the tax amount is higher than the minimum limit and the Revenue has decided to pursue the appeal. 4. In this context, one may peruse the circular dated 10.12.2015 of CBDT which provides as under: “5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal, can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In other words, henceforth, appeals can be filed only with reference to the tax effect in the relevant assessment year. However, in case of a composite order of any High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, appeal shall be filed in respect of all such assessment years even if the ‘tax effect’ is less than the prescribed monetary limits in any of the years, if it is decided to file appeal in respect of the years in which ‘tax effect’ exceeds the monetary limit prescribed. In case where a composite order/judgment involves more than one assessee, each assessee shall be dealt with separately.” 5. In case where a composite order/judgment involves more than one assessee, each assessee shall be dealt with separately.” 5. We gather that the question which the Revenue wishes to pursue in this Tax Appeal does not arise in any of the Tax Appeals. In view of the above, this Tax Appeal would not be maintainable and is disposed of accordingly.