Why do you think he filed the ITR in the first place? There could be many reasons but I don't think aadhar was the reason that he got caught. If he didn't hire a CA then he is the biggest ch*tiya. I can answer all your questions from the little bit finance side that I am aware of but you will bring this card in the conversation so let it go. I am not against the card, but the mandatory nature is wrong and trust me there are CA's who can adjust your thousands and crores of rupees without that card. Peace.