How to handle notice for not return filing

This query is : Resolved

Monica Kulkarni (Querist)
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07 November 2016 Hi All of You.............

One of my Client has received notice regarding FY 2011-12,stating that he has not filed Return,He has taxable income also as i can see from His bank accounts .He is holding vat certificate also he is regularly Vat Return, I can see from his 26 AS that he is having TCS of Rs.26000/- against his name . He is Ready to file return and to pay tax but i have heard that we can not file Return by online mode for AY 2012-13.Please Guide me so I can give him proper suggestion.

CA SUNIL K GARG

CA SUNIL K GARG (Expert)
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07 November 2016 As CBDT issued a circular on 9th June prescribed to allow income tax assesses to file their tax returns for six years, provided they follow prescribed procedure. A tax payer can make a request to condone the delay in filing of return within six years from the end of the assessment year in respect of which the return is to be filed. So effectively in case of claim for income tax refund, you get an extension of five years only as presently also you can file your income tax return for refund one year after end of the assessment year.