Can an individul file last 5 year it return??

lalit (accountant) (31 Points)

21 March 2014  

One of my friend is a teaching Professional. He is Teacher in a Pvt. Classes. He has not filed returns since FY2009-10. He has TDS tax credit of 18000 to 20000 every year. After computation of income he may get 8000-10000 TDS refunds each year.

As on Today 21.03.2014, how many years can ITR be uploaded.?? He is ready to bear interest/penalty. shall he try to upload all 5years on IT Efiling? will IT department accept these returns? what are the clauses/section to keep in mind while filing return??? which ITR forms to be filed ITR 1 or ITR 4??