Assessment of the assessee was completed u/s 143 (3) of the Act.  After six years, Assessing Officer issued a reopening notice on ground that income from forex transaction, insurance claim and miscellaneous income were not eligible for deduction under section 80HHC and same were to be brought to tax as per Explanation (baa) under section 80HHC. The Assessee challenged the notice dismissing the petition the Court held that  since impugned reopening notice was issued on 7-3-2011 and it was served to assessee on 16-3-2011 and last date for reopening of assessment was 30-3-2011 the  reopening notice was well within period of limitation and, accordingly, same was to be upheld.  (AY. 2004-05)