On writ allowing the petition the Court held that the Assessee’s status had changed from firm to a trust and it was alloted a new PAN, however the Assessing Officer issued reopening notice under old name and PAN of assessee and raised demand by passing high-pitched assessment, since assessee had a strong prima facie case that it would not be liable to pay such a high demand if it was assessed in capacity of trust as against that of firm, complete stay of demand was granted. The Respondents was directed to consider the Petitioner’s application under their status as a Trust and try to dispose of the matter preferably within a period of 4 months from the date of this order. No coercive steps shall be taken against the assessee for the recovery of the demand in pursuance of the impugned notice dated 30th March 2022. (AY. 2014-15)