Depreciation u/s 32

Friends assist me for the following issue,

One of our client strated business during the year 2012-13 with the amount invested in factory building Rs.25 lakhs and machinery Rs.40 lakhs. But he did not claimed depreciation for the respective A.Y in return. Now while file return for the A.Y 2014-15. he wishes to cliam. So, what suould be the WDV i.e the original cost of asset? or Notional WDV