It return filing twice ?

TELUGU SATYANARAYANA (ADVOCATE and TAX CONSULTANT)   (172 Points)

06 November 2013  

sir/mam

pls any one can calrify my query ?

recently I came to know that one of our known person  had filed his return by efiled his returns(44AB Case) to CPC, Banglore of his first business by his consulatant? later, after a month he filed manual return the another return (non 44AB) of his second business by manually by his consultant. actually the client doesnot have any knowledge about  IT Act as well as his IT returns. whether there is any office or any penal proceedings was there ? 

pls clarify ?