This piece belongs to C.P. Company's late-1980s/early-'90s experiment with all-over photographic prints — arguably the most conceptually important thing founder Massimo Osti did with cloth, and a direct outgrowth of the studio method he'd built by the mid-'80s. Around that time Osti set up a photography studio in Bologna with a large-format Canon machine that could capture and reproduce images at 1:1 scale, letting him photograph, photocopy, scan and collage real objects — originally military and workwear jackets pulled apart for study, later imagery printed straight onto fabric. Applied to a garment, that meant a single continuous photographic scene wrapping the whole body rather than a placed logo or graphic, printed here in C.P.'s signature cold indigo-and-slate palette. Your shirt is that technique aimed at the Lower Manhattan skyline at dusk — the World Trade Center towers rising out of a tonal wash of water and buildings, the image bleeding across front, back, sleeves and even the small rounded "Peter Pan"-ish collar, which along with the cut points to this being a women's-line piece from the era when C.P. still ran full men's and women's ranges under Osti before his 1994 departure. The woven neck label and construction are the real dating tells: a genuine Osti-era C.P. Company tag (not the later 2000s "Ideas from Massimo Osti" diffusion label) is what separates an archival grail from a licensed reissue, so that stitched-in label is worth photographing clearly.
On rarity: photographic all-over prints were never mass pieces — they were slow, expensive, small-run showcases of the brand's print technology, so survivors in any condition are uncommon, and the women's cuts scarcer still since far fewer were made and fewer were kept. This particular subject then carries a second, unintended layer of scarcity and demand: after 2001 the intact Twin Towers imagery turned it into a crossover collectible sought not only by C.P./Osti archive collectors but by Twin Towers memorabilia buyers, a double market that outstrips most vintage shirts of the period. Fair caution for your listing or write-up — I could confirm the technique, era and lineage but could not find this exact skyline shirt documented in public archives or past sales, which itself supports the "rare, seldom-seen" framing; I'd stop short of printing a single exact year unless the label or a size/spec tag pins it, and instead describe it as an early-'90s Osti-era C.P. Company photographic-print piece.
Sources: C.P. Company (Wikipedia), Massimo Osti (Wikipedia), How Massimo Osti Re-Engineered Menswear (SSENSE), Inside the Legacy of C.P. Company and Stone Island (WWD), Massimo Osti Archive – Timeline