The Assessing Officer issued reopening notice against assessee for assessment year 2011-12 on 31-3-2018 which was last date for reopening of assessment and it was despatched on same day, however, franking was done by postal department on 2-4-2018, in view of fact that 1-4-2018 was a Sunday. The assessee challenged the notice as time barred the Court held that  for all purposes, reopening notice was issued within period of limitation and hence valid.  (AY. 2011-12)