Assessee filed nil return and claimed exemption under section 11 of the Act. The assessment was completed by assessing the Income at Rs 10, 40, 93, 124. The assessee was not given reasonable time to file the reply. On writ, the Court held that period of four days given to the assessee included Saturday and Sunday. Since in effect, only two working days were given to assessee to file a response, principles of natural justice were egregiously violated. Order was set aside and the matter was remanded back to pass fresh assessment. (AY. 2018-19)