mentioning regarding furnishing of the said statement. Thus, the very statement that the enclosure was not available along with the show cause notice cannot be trusted upon. However, the said statement of Ms.Subhadra G., Manager (Operations), Apollo Hospital was subsequently handed over to the authorized representative of the petitioner. The petitioner seeks further opportunity to submit elaborate objections. This Court is of the considered opinion that in the event of quashing the initiation proceedings and providing an opportunity to submit further objections, it would cause prejudice to the revenue. Contrarily, the petitioner may be permitted to submit all his further objections based on the statement of Ms.Subhadra G., Manager (Operations), Apollo Hospital, enabling the Assessment Officer to consider the same and accordingly, proceed with the assessment/re-assessment, based on the reopening of assessment proceedings. Thus, instead of quashing the entire proceedings, as prayed for in the present Writ Petition, it is suffice if an opportunity is provided to the writ petitioner to submit additional objections, if any, based on the materials relied on by the assessee to the Assessing Officer, withing a stipulated period and on receipt of the same, the Assessing Officer shall be permitted to proceed with the assessment/re-assessment. This being the factum established, the petitioner is directed to submit his further objections along with the materials, documents, etc., to the respondent within a period of two weeks from the date of receipt of a copy of this order. On receipt of any such objections from the writ petitioner, the respondent shall consider the same along with the process of assessment/reassessment by providing an opportunity to the writ petitioner. In the event of not receiving any such objection within a period of three weeks, the respondent is at liberty to proceed further for assessment/re-assessment and complete the exercise as expeditiously as possible.
