Wrong bank balance shown in audit report

unless you provide the data of quantam of  mistake, its tough to reply specific, it may be some cheque issued but not presented by party, or some cheque deposited but not cleared on 31-march

a reconcillation sheet will suffice the matter, provided the amount is within arms length

our bank book and bank balance are same, then how we can say that we have issued cheque, nd some cheques not yet presented

As it is a mistake apparent from the records, the client can request the assessing officer to pass an order under section 154. for this the assessee has to firstly get a corrected report from the respected CA certfying the actual bank balance.

The asseessee also has the option of going for an appeal instead.