Violation of limit cash on hand rule

it assessess sec 44ada provision itr filed f.y.22-23.but cash on hand rs:25 lacs as on dt:31-03-23 as per account records.
question:
assessess violation of limit cash on hand rule in it act and penalty imposed in it act
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Quick Summary
This discussion addresses a query regarding the violation of the cash on hand limit under Section 44ADA of the Income Tax Act for the financial year 2022-23. The assessee had cash on hand amounting to Rs. 25 lacs as of March 31, 2023, exceeding the prescribed limit. The query seeks clarification on whether this constitutes a violation and what penalties might be imposed under the Act.

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Very good question Mr Sabyasachi...
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