Sec 44AB

Section 44AB was applicable to the assessee for the AY2017-18 and AY 2018-19 but the assessee had not got himself audited and also not maintained books of accounts.

Can Assessee say that he had not maintained books of accounts and show income under section 44AD as if the Turnover was less than 2 crore for AY 18-19 and pay penalty for non maintenance of books alone.

Any other demerits..??