28 August 2014
1. if tax are due then no. 2. for non filling of it return check this link : https://www.caclubindia.com/articles/what-are-the-consequences-of-non-filing-of-returns-14253.asp#.U_77_8WSxe8
28 August 2014
then ito may issue a scrutiny assessment notice u/s 143(2) then needs to file as i told u roc may inform the same to jurisdictional ao in this case