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In shown circuit switch is closed at t = 0. 

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Assertion : At t = 0, current through battery I=E2R and at t=, current through battery will be I=ER.
Reason : At t=0, inductor will behave like open circuit and at t=, inductor will behave like short circuit. 

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Important Questions on Electromagnetic Induction

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Assertion : An emf is induced in long solenoid by a small bar magnet that moves while totally inside it along the solenoid axis.
Reason : As the magnet moves inside the solenoid, the flux through individual turns of the solenoid does not change.
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Assertion : The coils in the resistance boxes are made by doubling the wire.
Reason : When two coils are wound on each other, the mutual inductance is zero. 
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Assertion : Induced electric field is non conservative.
Reason :  E.dl0.
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Assertion : Induced electric field lines form closed loops in space.
Reason : Induced electric field lines do not originate & terminate at charged particle. 
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Assertion : In L-R circuit, if higher value of L is taken then it will take more time to reach steady state value of current.
Reason : For higher value of L, back emf is larger. 
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Assertion : MRI is an excellent method to find problem in internal tissues.  
Reason : Two third of the human body is made up of hydrogen which has one electron.
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Assertion : In an R-L circuit if current is increasing then inductor behave as a conducting wire. 
Reason : In steady state, current in L-R circuit is dependent on L. 
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Assertion :- During discharging there is magnetic field between plates of capacitor.
Reason :- Time varying electric field produces magnetic field.