Income tax arrears adjustment

Dear Experts,

One of my clients has just given me Form 16 for AY 12-13 and 13-14. And I need to file both of them now. The query is for AY 12-13, there is refund and for AY 13-14 there is a liability.

Instead of claiming refund for AY 12-13 and paying for AY 13-14, is there a possibility to set off his liability against refund in the e filing of his ITR?