Pending Appeals before ITAT where tax effect does not exceed Rs. 10 lacs (enhanced from 4 lacs) to be withdrawn/ not pressed w.e.f. 10-12-2015 retrospectively. Similar limit for HC is Rs. 25 lacs (enhanced from 10 lacs) to apply retrospectively. However for Supreme Court the monetary limit of Rs. 25 lacs (no change since 09-02-11) to apply prospectively for appeals filed before SC on or after 10-12-2015. [Circular 21/2015 dated 10-12-2015] Comments: Earlier SC in Suman Dhamija on 01-07-2015 had pronounced that earlier Instructions No. 3/2011 dtd 09-02-2011 on the subject applies prospectively . The SC decisions was equally applicable to subsequent instruction no 5/2014 dated 10-07-2014. Due to SC decisions CBDT earlier issued letter on 27-08-2015 to file review petitions/misc application where appeals were rejected before various courts due to retrospective application of instructions. Earlier Allahabad High Court in Shyam Bidi Works on 06-05-15, consolidating all the earlier high court judgments on the subject had held that instructions have to be read in light of National Litigation Policy 2009 which is a beneficial piece of legislation and hence instructions are applicable retrospectively.