Partnership firm return

HELLO FRIENDS, MY CLIENT HAS MADE A PARTNERSHIP FIRM IN 2010.

NOW IN 2013 HE WNTS TO DISSOLVE IT BECAUSE THEY HAVE NOT DONE ANY BUSINESS IN IT.

NOW I WANT TO SURRENDER THE PAN BUT NO RETURN HAS BEEN FILED TILL NOW.

CAN I FILE RETURN OF AY 2011-2 AND 2012-13 AND THEN SURRENDER THA PAN OR NO NEED TO FILE THE RETURN.

CAN I FILE NIL RETURN BLANK RETURN BECAUSE THEY HAVE NOT DONE ANY WORK UNDER IT OR I SHOW LOSS.

PLS. HELP ME.

THANKS.