Urgent query

Dear Group member
Gross receipt of a civil contractor of
P/y 2008-09 &
P/y 2009-10 is more than 40 lack
he has TDS certificate both of the year Refund of every year around
35000 to 45000
But he nither submitted Income tax return nor get his account audited both of the year.
My question is
what will be the best remedy for that person so that he get maximum refund ?
even he is liable for panalty (non audited account)
please suggest me