A survey was conducted at premises of assessee-trust. Pursuant to  survey, Assessing Officer issued reopening notices on 28-3-2023 and 29-3-2023 on ground that assessee-trust’s activities were not genuine and expenditure were not made as per objects of trust. Accordingly, order was passed under section 148A(d) of the Act. On writ the  assessee challenged the  notices on ground that reopening notice was issued based on expenditure incurred in assessment year 2016-17 and said notice would be time barred.  Revenue claimed that reassessment was initiated based on information from survey report which was conducted after introduction of amended provisions  Court held that  prima facie amended section 149 might not be applicable, however, matter required examination and thus, matter to be listed on 22-11-2023  and ordered that  there would be a stay on continuation of reassessment proceedings, till further directions of court.  (AY. 2016-17)