relating to itr filling

one of my relative is a contractor and he receives rs.44 lac as contract income in f.y 17-18 and also shown in 26AS but company wrongly deducted TDs u/s 194j instead of 194c . he does not want to file his return in itr 4 under sec 44ada

because in 44ada we have to show our income 50% of receipts but he told that he has some genuine expenditure and his total income 5.5 lac approx ...
so can I file his return in itr 3 and after deducting expenditure can I show his income 5.5 lac approx and whether he faces any problem to get his TDs refund ....
I also want to know whether tax audit is required in his case or not ...