Rule: Avoid queries without an exception handling block
This is a false positive, because SELECT COUNT(*) INTO always returns a result (even 0), and thus does not require an exception handler. According to PL/SQL behavior, this query cannot raise NO_DATA_FOUND or TOO_MANY_ROWS.
Expected behavior
This query should not be flagged by the rule, as no exception can be raised in this context.
Screenshot

Suggested fix
The rule should exclude aggregate functions like COUNT(*) from requiring an exception handler block, as they return a deterministic result.