Relating file tax audit report for the A.Y.2017-18 & 2020-21

My assessee get income tax notice from Income Tax Department for filing Income Tax Return for the A.Y.2017-18 & 2020-2021  u/s.148. This year my assessee , practising Medical profession for the A.Y.2017-18 professional fee above Rs.50 Lakh and A.Y.2020-21 above Rs. 1 crore . Thus these years  can file tax audit report before filing income tax return against 148  Notice number nor only file income tax returns for those years.

Please advice.