Regular filing of itr

SUNIL KUMAR (ARTICLE) (109 Points)

15 January 2016  
sir my friend file ITR in F.y. 2001-02 since then he has not file because of non taxable income. he was not received any notice form income tax deptt. Now he want to file ITR for f.y. 2014-15. Is income tax deptt. trace his non filing of ITR and raise any issue. if yeas what is the penal provisions ? please reply