5.In the present case, the petitioner has admittedly appeared before the assessing authority in response to the initial notice and has perused the documents furnished. Thus, I am of the view that the proceedings should be taken up for completion expeditiously after the respondent supplies copies of all documents that he intends to rely upon to the petitioner. Let the petitioner appear for this purpose on Wednesday, 16.10.2019 before the respondent, at 10.30 a.m. No further notice need be issued in this case. After supplying the documents sought to be relied upon, receiving and considering the objections, if any, filed by the petitioner and hearing the petitioner in person, speaking orders of assessment de novo shall be passed within four weeks from date of conclusion of personal hearing. It is made clear that if the petitioner does not appear on 16.10.2019, the respondent is at liberty to pass orders of assessment without further reference to the petitioner. It is also made clear that if the aforesaid time lines are not adhered to by the respondent, then the monthly returns filed by the petitioner would be deemed to have been accepted.
