Audit requirement 3CB-3CD filed in FY2020-21 as income below 6%, is it required this year too?

Elimur Rahman (Consultant and Trustee in a TRUST)   (29 Points)

11 September 2022  

FY 2020-21
Business (Individual) turnover was 681297/- and Net income was 10976/-
Net profit was below 6% of annual turnover so had to audit my account and CA filed 3CB-3CD

FY 2021-22
Business turnover Rs.736235/- and Net profit Rs. 109753/- which is more than 6% of annual turnover.

1. I hope I am not liable for a tax audit this year as the net profit is more than 6% of the annual turnover. It is compulsory to audit my account this year also just because I had to audit last year?
2. I am receiving emails and sms from the IT department reminding submit a tax audit report, how to stop that? or is there any declaration or form to be submitted notifying to IT department that I am not liable for the tax audit this year?
3. My refund is not processed yet and is on verified status in the IT Portal where on the other hand my friends have received the refund.

Kindly suggest. Your time and effort is highly appreciated. Thank you in advance.