Non filing of itr

SUNIL KUMAR (ARTICLE) (109 Points)

09 January 2016  
sir my friend was filed itr under 44AD in f.y. 2001-02 of Rs. 50 of tax , but since then he don't have taxable income and he was not filed itr from f.y. 2002-03 to f.y. 2013-14. but now he want to file itr for f.y. 2014-15. is there any issue for non filing of itr and can he successfully file itr for f.y. 2014-15