Notice under section 139(9) read with section 44aa

I have received notice under section 139(9) with error code 311 for AY 2016-17.

Error Descripttion: Taxpayer having income under the head “Profits and gains of Business or Profession” but has not filled Balance
Sheet and Profit and Loss Account as required in explanation (f) under section 139(9) read with section 44AA.

Probable solution mentioned as: 

The Part B of the Profit and loss account and Part B of the Balance Sheet (i.e No Account Case Section) should be entered in the corrected return without which the return filed earlier is liable to be treated as invalid.

Question is - 

I have already updated P&L (No account case, item number 53) and in balance sheet item number 6d as 0 (as there is no cash in hand). Item number 6a to 6c in BS is left blank.

in P&L - 53a & 53b = 282000 and 53c = 23176, 53d = 258824

While filing return - I have selected No for "Whether liable to maintain accounts as per section 44AA? No"

Please let me know how to respond to IT notice.

Regards,

Jigar