Got income tax notice u/s 277

Section 277 of the I.T. Act will come into play only when

(i) any false statement has been made in any Verification; or

(ii) any account or statement has been delivered, which is found to be false.

When you say that your wife has not filed any income tax return, it is not clear, whether your wife made any false statement in any verification, or delivered any account or statement which is false.

It is also not clear what is alleged in the Sec. 277 Notice.  Without knowing this, it will be difficult to give any answer to your query.

In any case, your wife has to respond to the notice, by stating whatever that she wants to say.

Thanks for your reply sir, sorry I mistakenly entered the wrong section, we got it u/s 276CC- comments." It is observed that you have failed to furnish any return of income as applicable for AY2013-14, inspite of provisions of section 139(1) of IT act read with section 276CC. " She is housewife and don't have income source, got the above money from father as a gift, he also died in 2013. Pls suggest, thanks

What ever is your reply, ask your wife to state the same in writing and submit to the Income Tax Officer.

Thanks Ramachandran sir and Ramesh sir for your timely response. Will act acording to your advise.