Income Tax Gazetted Officers’ Association (W.B.) Unit
Date: 02.02.2023.
To
The Principal Chief Commissioner of Income Tax,
West Bengal & Sikkim Region,
Kolkata.
Sir,
Sub: Time barring date for reopening cases arising out of the direction of the Hon’ble SC in the case of Ashish Agarwal-matter regarding.
Your kind attention is invited to the minutes of the Video Conference, chaired by the Chairman, CBDT held on 24th January, 2023, circulated from F. No. 40/22/2022-ITCC dated 01.02.2023 wherein Para 7.1 of the minutes is reproduced below for kind reference:
7.1 Chairman, CBDT stated that in respect of the reassessment proceedings initiated in pursuant to directions of the Hon’ble Supreme Court in the matter of Shri Ashish Agarwal, several representations were received asking for ime-baring date of such cases, in the light of communication sent by ITBA. The Board is of the view that such cases have to be completed by 31.05.2023. He directed all the Pr.CCsIT to communicate the decision of the Board to all concerned. (Copy enclosed).
An official communication has already been issued on behalf of the Pr. CCIT, UP (West) & Uttarakhand on 27.01.2023 in this line (copy enclosed). But we strongly believe that such an instruction should be issued centrally by the Board specifying the limitation date and also explaining the reasons thereof (as done in the case of Instruction no. 01 of 2022) considering the nature and extent of the judicial scrutiny being faced by the Department in the recent past and a request that was earlier made by our Central Leadership in this regard to CBDT vide a letter dated 23.12.2022. But n0 such instruction has so far been issued by the Board.
However, considering the explicit direction of the Chairman, as minuted and reproduced above, it is requested to your goodself to kindly issue an instruction specifying the limitation date in respect of the reopening cases arising out of the direction of the Hon’ble Supreme Court in the case of Ashish Agarwal at an early date
Yours faithfully,
Enclo: as stated above
(Bishnu Pada Mondal)
General Secretary, ITGOA, WB Unit
