13 June 2011
When the returns have not been filed by the assessee and it can be proved that he was not having any taxable income in such years , there is no problem, even if no returns have been filed.
But, if the assessee, thinks to file the return just for the sake of availing loan or any subjective purpose, he should file his returns continuously.
Prepare the statements of all the years and keep ready in a file.