Deduction claim without filling of ITR

Suresh Bhambhu (1 Points)

21 March 2023  
I have sold an immovable property for rs.2400000/-for AY 2018-19 and the same amount invested in NHAI bonds for 5years, but I have not filled ITR for AY 2018-19. my case reopen in section 148, so I can claim deduction u/s 54 EC.