try along these lines .....
select * from Tname
where (Tcol1 = @X OR Tcol1 is null)
AND (Tcol2 = @Y OR Tcol2 is null)
---- OR -----
select * from Tname
where Tcol1 = case when @X is null then null
when @X = 0 then null
else @X end
and
Tcol2 = case when @Y is null then null
when @Y = 0 then null
else @Y end