04 April 2013
The time period allowed to file income tax return for the assessment year 2010-11 is 31-3-2012 u/s 139(4). So now you can't file your A.Y 2010-11 return and didn't claim the such refund. You have to loose that refund.
04 April 2013
The query is not clear in respect of liability to pay Income tax of the assessee. Moreover, my suggestion is, assessee need to file the return and claim the refund as mere delay in filing of return of income is not a valid ground of refusing refund as decided in case of North eastern Electric power corporation employees Provident fund trust VS Union of India by High court of Guahati