Query related to income tax rerurn

A PARTNERSHIP FIRM WAS INCORPORATED LAST YEAR FOR PURCHASE AND SALE OF IMMOVABLE PROPERTY HAVING NO BANK ACCOUNTS.

SINCE, HAVING NO TRANSACTIONS IN THE PREVIOUS YEAR, THE FIRM HAS TO FILE NIL RETURN IN A.Y. 2018-19.

SO, WHETHER THE BANK ACCOUNT DEATIALS ARE COMPULSORY OR NOT FOR FILING THE RETURN??