Repeating query

1 ITR-4 is filed before due date, but CPC considered ITR-4 as defective return u/s. 139(9) asked to submit p & L & balance sheet & sent link online asking that is it agreed that ITR is defective...? 2. It is refused by assessee that ITR is not defective & put up that he is not required to submit P & L & balance sheet as he is covered under "no account case' for commission income 3 CPC did not agreed with submission of the assessee, now the refund receivable by assessee is pending for want of processing. 4. Query : The assessee need to file ITR-4 once again but under which section it shoulde be filed ? U/s. 139(5) as a revised return or U/s. 139(9) for accepting return as defective / (Assessee has already disagreed that the original return filed before due date is defecttive) please advice