TDS REFUND FOR A.Y. 2017-18

Whether he received notice against non filing of ITR

Any notice for non filing Or any outstanding demand raised by department for that respective year check on portal
or
Check Intimation for AY 18-19

If he has no tax liability or less tax liability on 52 lacs turnover as compare to TDS amount, than he can go to A.O and file ITR for AY2017-18 after condonation of delay and claim refund in that year.

As per my opinion he will not going to get that refund in ITR Ay. 2018-19. Assuming he has not declared that 52lacs in Ay 2018-19.

There is No Any Notice Regarding Non Filling

But received intimation Regard Extra TDS claim on AY. 18-19.

 In the return of A.Y. 18-19 not mention about his 52 lac turn Over. 

KCI what a childish act you have done by not declaring 52 lacs turnover but claiming TDS, now you should forget about that 52000 TDS refund, rather be ready to get the notice in future for Ay 2017-2018, chances are very high.