Tax Audit Applicability Current FY

Hi Sir or Madam

Financial year 2021-22 Sales are 1.2 crores which includes Cash sales of 40 lacs

Client undergone tax Audit For the FY 2021-22

For the Finacial year 2022-23 Sales are 80 lacs which includes Cash sales of Rs.20 lacs

Please advise is Tax Audit Applicable for the FY 2022-23

Thanks in advance