25 November 2014
Sir I am partner in Firm XYZ and company which was formed in p.y. 2004-05 in delhi but not applied for PAN No. in 2011-12 company changes office at jaipur and Applied for PAN , consequently PAN issued. Till the date frim not filed ITR and now firm want to file ITR for previous year 2013-14, and 2012-13... whether consequences for non filing of Return arises as firm is compulsory required to file Return of Income