A reopening notice under section 148 was issued on assessee on 30-3-2018 and served on 3-4-2018 and assessment was completed. On writ the assesssee contended that assessment order passed was barred by limitation as prescribed under section 153(2) of the Act on the ground that since reopening notice was issued on 30-3-2018, limitation would start from 1-4-2018 upto 5-6-2018 and then resume after stay was vacated i.e. from 27-4-2021.  Thus assessment ought to have had been completed on or before 20-11-2021. Court held that  since serving date of reopening notice fell in financial year 2018-19, last date of financial year in which notice was issued would be 31-3-2019 and accordingly limitation would start from 1-4-2019 only and not from 1-4-2018.Accordingly the order passed under section 147 on 21-2-2022 was well within limitation. (AY. 2011-12)