Filing of itr for a.y. 2011-12 after a.y. 2012-13

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An assessee has filed his ITR for the A.Y. 2012-13. Now he wants to file ITR for the A.Y. 2011-12. Is it lawful to file ITR for A.Y. 2011-12 as belated return? Does it make any difference that Income is taxable or not?

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U may use following link :-

"https://www.incometaxindia.gov.in/archive/PressRelease_FilingITR-V_01112012.pdf"

I am asking for Original Returns which is to be file.


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