In 2011-12 - No income earned in India, so no ROI for AY 2012-13
Income earned in PY 2012-13
Tax liability still outstanding on the income earned
Tax fully deducted and standing to his credit for AY 2013-14
Return of Income wrongly filed in the ITR Form for AY 2012-13
TDS unclaimed till this date
Similarly,
Income earned in PY 2013-14
Tax liability still outstanding on the income earned
Tax fully deducted and standing to his credit for AY 2014-15
Return of Income wrongly filed in the ITR Form for AY 2013-14
TDS unclaimed till this date
The assessment is still open for these two years.