Defective return us 139 (9) invalid return

Dear Sir,

My Client has filed ITR 4 return for F.Y. 15-16 having Presumptive Income option(As Assessee has loss from house property so did not filed ITR4S. Return has been Invalidated now as Balance Sheet and Profit and loss has been not submitted.

Q1: Whether Balance Sheet and Profit and loss account need to be submitted even client has filed return on the basis of Presumptive income.

Q2: Now i need to file revised return or else as i did not find any pending action while loged in. not even in reply to Defecive return u/s 139(9).

Thanks in advance!