Business and Profession

if any tax limit is crossed than tax audit becomes compulsory.........and in ITR u have to show thw both incomes...........

FOR FILING THE RETURN, I HAVE TO MAKE CONSOLIDATED BALANCE SHEET OR NOT.

Firstly, Tax audit is not applicable in case mentioned by you. Secondly, IT Return has to be filled for Assessee and not for the  Income head wise. Naturally, you have to consider both the income under the head Business & Profession and All the details is required assessee as a whole with proper segregation of Income under different heads like, BP, Capital gain, other Source etc.