Individual itr query

Dear hardik

i suggest you with my experience to not to do the way you want to. It will create unncessary confusion in the mind of assessee and loss of reputation to you firm. Unethical behaviour in this profession. 

File return for both the year with nil tax payable and refund. 

Regards 

Dear Hardik you must file return on 2012-13 till 31st March 2014. because after that penalty of 271(F) will be applicable of Rs. 5000/- You must pay tax of Rs. 800/-. Income tax doesn't allow adjustment of two year tax for refund. So you must pay tax of Rs. 800/- with interest (as you have not deposited till date) for 2013-14 you will file return after 1st April in this you can claim refund.