Filing of Defective Return - Code Error 811

Hello Members, I am having an issue regarding filing of defective return ..
It always show the Error Code 811

Error Descripttion: 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.

I have already rectified the return 3 times ... And it seems that no such error is in my ITR-4 (AY16-17).

Still I m getting the notice u/s 139(9)
I m not able to rectify (file) it successfully.. what's the issue ? Please help me , if anyone has faced the same issue.