Regarding filing of income tax return

Rajesh kumar (no designation) (21 Points)

20 March 2017  

one of my client received rs 14 lakh in his bank account through NEFT for the marriage of his son from his friend is he required to file the ITR and he have not deposit a pan number to the bank?

and could he covered in AIR(annual information return) which is filled by bank to IT department even though he not deposit his PAN to bank?