Tds refund for individuals

Dear All, My friend working in XXX company as a distributor from last 3 years. His name K Murthy and he took the distribution business with other person name(Nagaraj), XXX company deducted the tds to Nagaraj from last 3 years and same is showing in incometaxefilling website. From last 3 years he did not claimed for tds and he did not file a IT return. Now he wants to file a IT return. My doubts are, 1) Can he get a full TDS from last 3 years. 2) Is there any penalty for not filling a IT returns from last 3 years. 3) The business transactions done in the KMurthy bank account. pls let me clear my doubt if u r clever. KISHAN GOWDA 9964339964