Defective return u/s 139(9) with error code 31

Sir,

i am an advocate. I file my IT return in ITR-4. But, for AY 2016-17, my son filed my return in ITR-1 before due date and got it e-verified and i got my assessment well in time. 

When i got this assessment order, i asked him to file revise return in ITR-4. Then i got a notice from CPC as defective return with error code as 31. The error descripttion is Taxpayer having income under the head “Profits and gains of Business or Profession” but has not filled Balance Sheet and Profit  and  Loss Account as required in explanation(d) under section139(9) read with section 44AA. The probable solution given there is The Part A of the Profit  and  loss account and Part A of the Balance Sheet should be entered in the corrected return without which the return filed earlier is liable to be treated as invalid.

While enquiry in my revised ITR-4, i found that i have 3.81 lacs as income from legal consultancy with expanses 66000, which i have shown in Section P&L Column "NO Account Case" and i filed my return keeping figures in Part-A BS section as 0 in "NO Account case column".

Now please help me out in replying the response  u/s 139(9). Shall i submit my response as "Accepted with defect" and file my return u/s 139(9) with some figures against cash balance amount in Part BS. But, how much figure should i quote there. Or is there any other way to solve this problem.

Thanks and regards

Hemant Mishra