44ad query

I have a query based on 44AD Provisions. 44AD states an assessee to declare a minimum profits of 8%. Let us assume the assesse declares his income in such way but does not incurr expenses upto the remaining 92%. That remaining portion of the amount will remain idle in bank account. How to proceed with this case? Is it legal to do so , as the assesse is not violating any provisions of the Act and complies with the declaration of the income at 8%.