No books case in filing ITR 3

Raghavendra Kamath (164 Points)

05 August 2020  
if the assessee attract 44AA, balance sheet and p&l acct. should be filled in. But still "no books case" fields are also active.
y question is inspite of attracting 44AA, you can select "no" and then easily fill no books case fields. It accepts and return is filed.

Viewpoints plz