CBDT Instruction No. 5 of 2014 revising monetary limit to Rs. 4 lakhs for filing appeal before Tribunal shall apply to pending appeals also. Since monetary limit of appeal filed by revenue was less than Rs. 4 lakhs, same was to be dismissed-Gurudayal Sontosh Kumar[2015] 60 taxmann.com 24 (Kolkata - Trib.)FEBRUARY 4, 2015