Income tax return of audit case

one of my client have turnover of rs. 2.5 cr. but he has not file return of f.y. 14-15. now he want to file return. now pls suggest me, should i file reutrn with 2.5 cr turnover & if i file return with this turnover, can A.O.  attract penaly of not filing of 3cd report. Pls help.