Account ledger and cash flow statement

The aggregate value of sundry creditors & sundry debtors along with bank balance & cash at hand are required to be filled even in 'No account Case'

For cash flow whatever figures you can derive from the above data, you need to prepare & provide for scrutiny of the current ITR. There is no excuse of books not maintained for these figures/requirement. ITD cannot ask to bring the books, but the data based on which you filed those returns must be provided, whenever asked. Try to focus with affirmative mind, that will help you to solve the problem easily.