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# This issue inherits from issue2301.
If there is "# coding: ????" is in source code and
coding is neigher utf-8 nor iso-8859-1, line number (tok->lineno)
becomes wrong.
Please look into Parser/tokenizer.c. In this case, 
tok->decoding_state becomes STATE_NORMAL, so fp_setreadl
newly opens file but *doesn't* seek to current position.
(Or maybe can we reuse already opened file?)
So
# coding: ascii
# 1
# 2
# 3
raise RuntimeError("a")
# 4
# 5
# 6
outputs 
C:\Documents and Settings\WhiteRabbit>py3k ascii.py
Traceback (most recent call last):
 File "ascii.py", line 6, in <module>
 # 4
RuntimeError: a
[22821 refs]
One line shifted because line number wrongly +1
And
# dummy
# coding: ascii
# 1
# 2
# 3
raise RuntimeError("a")
# 4
# 5
# 6
outputs
C:\Documents and Settings\WhiteRabbit>py3k ascii.py
Traceback (most recent call last):
 File "ascii.py", line 8, in <module>
 # 5
RuntimeError: a
[22821 refs]
Two lines shifted because line number wrongly +2