Filing of it returns

s u can, file but after the books of accounts audited the revised return should be filed.

ITR 4 requires details of audit information to be provided. If section 44AB is applicable than it is manadatory to fill in details therein, which also requires the date of audit report to be mentioned.

In my opinion without getting the audit complete the ITR cannot be filed. 

if you are liable for 44AB then you have to submit your balance sheet,

so it is not advaisable to file your return before AUDIT

Audit has to be done first in case of liable for tax audit, only then u can file income tax return...

If the assessee fails to get the books of accounts audited, penalty would be levied at the rate of 0.5% of turnover or one lac whichever is lower.

U HV TO GET AUDITED FIRST THEN ONLY FILE THE RETURN... CZ U HV ANNEXED THE AUDITED BALANCESHEET WHICH IS FINAL. ND U CANT  ALTER IT AFTER FILLING..