Its easy to recover, but its headache, nothing else!! First they send notice that so much is payable, then that person hires an expert to fight his case, it goes on for months or years & ultimately at the end, the liability is settled & that amount is paid. For a few 1000s, they have to wait for long. And its not just the time taken, its the hassles involved too!And the Reliance example u gave is a completely different thing than what we are discussing. They "File" such returns, that they dont have to pay much taxes.Whereas we are discussing about people escaping without filing returns, or even obtaining PANs. I have seen clients who have to literally force their suppliers, etc to get a PAN.