Received notice u/s 133(6) called for information but IT return for AY is not filed

Hi 

Please help me out. One of my friend received notice u/s 133(6) from Income Tax dept for AY 21-22. 

He didn't filed ITR for AY 21-22 and made huge transactions of value around 48 Lakh in total. So in response to the notice is it okay to file ITR-U and pay tax amount or even after filing return is it needed to submit the called for information. 

Please help. 

Thank you in advance