Query?143(1) generated with full refund but no books of a/cs

Query ????? Plssss Help !!!!!!!!!!
 

My Client is a businessmen doing Zorri making garments ( actually it's a kind of Labour Jobs ). During f.y 2012-2013 , his turnover was of rs . 49,27,664/= ( Income as per 26AS ) AND TDS of Rs. 49,275/= ( exact as per 26AS u/s 194C ).
 

Return was filed through online for f.y 2012-2013 with a net profit of rs. 4,18,067/= ( 8.48% on Turnover ), tax paid of Rs. 17,663/= ( with Cess) against Refund of rs. 49,275/= .
 

Till now, client has no Books of a/cs , so, for f.y 2012-2013 return filed without book of accounts and after 3-4 months ( approx ) IT DEPT (CPC Bangalore ) sent an Intimation Order u/s 143(1) with full refund amount ( along with interest 244A ) .
 

My Question :
1) After 2/3 years, If IT. DEPT( CPC BANGALORE ) transfers his file ( soft copy of return ) to Assessing Officer/ ITO for Scrutiny / Verification Purposes,and subsequently, ITO charges penalty for non maintenance of books of a/cs u/s 44AA,

Then ,, What should I do for that point of time ??
 

a) Is there any necessary to prepare books of a/cs from f.y 2012-2013 till year of scrutiny ?
If 'YES'--- Then , pls justify with Reasons / Case laws.
If ' NO ' -- Then also, justify with reasons..

Thanks..