rakesh,
if you need more details about assembly and instruction. you should refer to reference and developper handbooks for Nios II.
about the prog I did, it's just stupid and incomplete showing you what it looks like. (you were using Nios I assembly in your post I guess).
If your SPOC has some leds you can replace Base Led by the address where are mapped your leds, and try something like turning the led on/off
file "Main.s"
.section .text
.align 3
.global main
.type main, @function
main:
//#define LED_BASE 0x00000820
movhi r13, %hiadj(0x00000820)
addi r13, r13, %lo(0x00000820)
//valeur par bit (1) allume (0) eteint
movhi r12, %hiadj(255)
addi r12, r12, %lo(255)
//turn led on
stwio r12, 0(r13)
hope it can help
Sylvain