IT Department query

FY 14-15 my friend has Taxable salary 724487.deductions 74015 .So total income is 650470.Tds deducted and paid by company is 56750.So my frnd doesn't hv any tax payable or refundable . So my friend didn't file ITR.Now IT dept makes query regarding why not filed ITR. Shall I say that there is no taxable income or what?