Tax Audit for presumption taxation Assessee

Dear all,
One assessee file ITR-4 under Section 44AD last year ( A.Y. 22-23). It was his first IT return. Can I file ITR - 3 and declare profit less than 8% in A.Y. 23-24. His turnover is less than 1 crore. Is Tax audit U/S 44AB mandatory for this assessee?

please help.