Whole sale and retail sales

Sir I an Accountant and want to know that my client is in receipt of notice under section 133(6) of the income tax act due to the reason the said assessee has not filed his income tax return for the asstt year 2021-2022 and the transaction of the assessee for the said year comes to Rs 14400000/- Rs one crore forty four thousand only Sir my query is that can I filed my income tax return under section 44AD on whole sale business of wine and can any audit is required.please guide me Thanks