44AD & loss case

Yes in both cases Audit under 44AB read wit 44AD is compulsory.

If you read the section there is hidden Condition how to apply the same in given Scenarios ? 

(5) Notwithstanding anything contained in the foregoing provisions of this section, an eligible assessee who claims that his profits and gains from the eligible business are lower than the profits and gains specified in sub-section (1) and whose total income exceeds the maximum amount which is not chargeable to income-tax, shall be required to keep and maintain such books of account and other documents as required under sub-section (2) of section 44AA and get them audited and furnish a report of such audit as required under section 44AB.

Yes you are right , I Missed that the assessee is an individual. if the Individual has income below 250000/- ( Incl Loss) and TO is less than 1 crore, he need not audit. What is more he need not file It return also. if he has no other income. But ITR 4 has a peculiar feature. If we show TO below 1 crore and not file under presumptive 8% but show loss, CPC processing ignores the loss and proceeds as if there is no loss. This has happened in a few cases in AY 13-14 and 14-15.

Yes, audit is not mandatory but u must file your return if u wants to carry forward your business losses.