Defective notice u/s 139(9) -error code 811

I received Defective Notice u/s 139(9) With Error Code: 811

REASON IT STATES:

Income/receipts, reduced in schedule BP is not consistent
to the income credited to P and L A/c.

Probable Solution Provided: 

The Income/receipts, that have been reduced at Sl.No.3 of
schedule BP are higher than the Income/receipts that have
been credited to the P and L A/c.

Facts of the Case:

I have Filed ITR -4 Under NO ACCOUNT CASE, giving details of CASH, Gross Profit, Net Profit and Zero in Expense column.

Other Source income includes -Loan Interest, which is first credited to P&L A/c and then deducted from BP (BUSINESS, PROFESSION)  INCOME and THEN added as INCOME under OS (Other Source Income) head.

I could not understand the logic of the error code. In same Manner last year return was very well processed and for this year they have raised defect.

I have attached the computation for reference which is filed with Original return.

Pls advise.