Best behavior for data filtering

I'm by no means a UX expert or a Designer for that matter. But I've come up with a doubt about a UX decision made by my manager and what should be the best practice for the case, based on a recent call from a client that was confused by the behavior that it imposed.

Our product makes heavy use of filtering capable datatables with a filter-per-column strategy. A few of these handle large datasets and have date range constraints. Thus creating a situation where not all filtering options have available results at a time.

Coming from this problem, our manager has come up with the ideal that the client must be 'protected' from this values that are not 'valid', and that at any time the filtering options must have results to show.

I'm my opinion, and probably the confused user that called me, that shouldn't be the case, and the user should have all its options available at any time, even it that means they will at some time have no results from their filters.

(not even considering the overhead this causes from pre-processing of the resulting dataset to extract the possible filtering options)

Thanks. And I'm eager to read your point of view on this.