Discontinuation of Presumptive income u/s 44AD

1. For first answer there are different views on the line, In my opinion the business which was declared under 44AD should be continued to be declared under the same assessment option. To support my view, the ITR accepts the same, and it gets assessed also without any query from ITD.

But not all of my colleagues here accept the opinion.

2. In case no, no question of audit, as the section is not opted out, but not eligible.