Case reopened in light of SC judgment in Ashish Agarwal to be completed by 31.05.2023

OFFICE OF THE
PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX
U.P.(WEST) & UTTARAKHAND REGION,
AAYAKAR BHAWAN, 16/69, CIVIL LINES,
KANPUR (U.P.)-208001

TELEPHONE & FAX NO. 0512-2304418/e-mail: [email protected]

F. No. Pr. CCIT/KNP/DCIT(T&J)/5(31)/2022-23/7211 Dated 27.01.2023

To
The Director General of Income Tax (Inv.), Lucknow
The Chief Commissioner of Income Tax, Ghaziabad
The Chief Commissioner of Income Tax, Dehradun
The Pr. Commissioner of Income Tax -1, Kanpur/Agra
The Pr. Commissioner of Income Tax, Dehradun
The Pr. Commissioner of Income Tax (AU)-1, Kanpur/ Meerut/ Muzaffarnagar

{Attention: DCIT/ACIT/ITO(Hq/Tech.)}

Madam/ Sir,

Sub: Time barring for completion of assessment in the cases reopened in consonance with the Judgement of Hon’ble Supreme Court of India in civil appeal No. 3005/2022 in the case of UoI vs. Ashish Agarwal and ors.(2022 SCC Online SC 543) – Regarding-

Ref: CBDT Instruction No. 01/2022 circulated vide F.No.279/Misc./M-51/2022-ITJ dated 11.05.2022

Kindly refer to the above and the video conference held on 24.01.2023 in the Chairmanship of Hon’ble Chairperson, CBDT, New Delhi.

In this regard, I have been directed to convey that in the above referred video conference, ” the Hon’ble Chairperson, CBDT, New Delhi has directed that the cases reopened u/s 147/148A of the Income Tax Act, 1961 in consonance with the Judgement of Hon’ble Supreme Court of India in civil appeal No. 3005/2022 in the case of UoI vs. Ashish Agarwal and ors. (2022 SCC Online SC 543) and CBDT instruction No. 01/2022 dated 11.05.2022 shall be completed on or before 31.05.2023.

Yours faithully,

(Rakesh Kumar)
Dy. Commissioner of Income Tax (T&J),
For Principal Chief Commissioner of Income Tax,
U.P. (West) &Uttarakhad Region,
Kanpur

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