Defective return u/s 139 (9)

Hello Sir / Madam, I have filled return for AY 2015-16 which become defective under error code 31 due to non filling of balance sheet and P/L A/c, and return become invalid due to cross time limit , After some time I again filled revised return with P/L A/c and Balance sheet but again I T department shows defective return u/s 139(9) Please provide guideline now what would be solution for defective return ITR 4 for Professional service