Notice 139 (9)

respected members

my query is that: I filled return of an assessee in ITR 4 Business and profession and fill Iten No.53 as who have not books of accounts now assessess got notice under section 139 (9) that return is defective with code 31 means not filled profit and loss account and balance sheet . Assessee has not any authantatic details for profit and loss so plz help how we fill return again

thanks