An assesse is having a sales turnover of Rs. 800.00 lacs. Cash receipts or payments during the assessment year 2022-23 is around 2% only and as such the accounts are not liable for tax audit under sec 44ab. The taxable income is Rs. 8.00 lacs only. Whether the department can proceed to treat 8% of sales turnover as taxable income to file the return of income with taxable income of Rs.8.00 lacs. Whether form 3CB-3CD shall be filed?