AMOUNT INTERCHANGE IN BALANCE SHEET

1) What is status ?, is it  sole proprietor , partnership Firm , Pvt  Ltd  or  Ltd company  or  LLP  or please clarify  

2) This above mistake look like  Impossible , because  one has to do Bank  reconciliation on 31st March ,  before finalization of  books of accounts  and  also Audit  is applicable for Bank reconciliation , more clarification is needed  about the  mistake 

3) Before finalization one has to do physical verification of  Cash balance on 31st March , by an  Accountant  and  subsequently  Auditor , so please clarify .    

 It is a Partnership firm (LLP)
 our books of accounts maintain in TALLY ERP 9 where cash balance and bank balance completely match with actual balance .. the mistake was made when they prepare B/S & P/L in MS_EXCEL .

 It is a Partnership firm (LLP)
 our books of accounts maintain in TALLY ERP 9 where cash balance and bank balance completely match with actual balance .. the mistake was made when they prepare B/S & P/L in MS_EXCEL . at that time amount was written incorrectly... 

What about carried forward balances of Cash and Bank on 1 St of April is it correct or wrong ?.

They don't split their accounts in tally. opening balance of both ledger 100% correct.. 
Mistake made on excel and wrong amount upload in income tax..  

yes sir . mistake made on income tax return.

If those are the actual figures then they're too insignificant to cause any issues in my opinion. And the bottom line doesn't change anyway.

I would leave it as it is and just pass an entry on 1 April to fix the mid up.