fix: Do not allow backdated stock transactions in previous fiscal year (#21967) (#21980)

(cherry picked from commit 873542bc7f57f6627d6a906f133ea179785a3795)

Co-authored-by: Deepesh Garg <42651287+deepeshgarg007@users.noreply.github.com>
diff --git a/erpnext/utilities/transaction_base.py b/erpnext/utilities/transaction_base.py
index ea96503..024aa6f 100644
--- a/erpnext/utilities/transaction_base.py
+++ b/erpnext/utilities/transaction_base.py
@@ -166,7 +166,7 @@
 		last_transaction_time = frappe.db.sql("""
 			select MAX(timestamp(posting_date, posting_time)) as posting_time
 			from `tabStock Ledger Entry`
-			where docstatus = 1 and fiscal_year = %s""", (fiscal_year))[0][0]
+			where docstatus = 1""")[0][0]
 
 		cur_doc_posting_datetime = "%s %s" % (self.posting_date, self.get("posting_time") or "00:00:00")