Assessee filed its return of income which was accepted and an assessment order was passed.Thereafter, a second notice was issued by department on 13-3-2025, wherein response was sought from assessee by 17:00 hours of 15-3-2025 i.e. within two days which was a very short time for filing response.The Assessment order was passed. On writ the Court held that   date of 14-3-2025 was declared as holiday on occasion of Holi festival,therefore, assessment order having been passed in violation of principle of natural justice was set aside and matter was to be restored to Assessing Officer for taking suitable steps for rehearing of case by providing reasonable opportunity of hearing to assessee. (AY. 2023-24)