Received notice under section 139(9) for ITR 3..

Hello Experts, I have received a defective return notice us 139(9) for AY 2017-18.I have filed ITR3.I had just filled gross profit figure of Rs 1,95,000/-( Rs 20,000-tds deducted)(first year of professional income-Fashion designing) in P&L (No accounts case) & incase of Balance sheet all figures zero ( no accounts case).I have also mentioned NO in ITR3 form for Are you liable to maintain accounts as per section 44AA. I have a few queries if the same can be answered will be grateful and will appreciate the same. 1) The probable resolution given by CPC Income tax is:-Should I follow the resolution? 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. 2)In response to the 139(9) notice under efiling...Can I fill P&L & balance sheet Accounts case after generating new xml as my income is over & above Rs 1,20,000/-? Is it ok if I fill only Gross receipts in case of P&L & Proprietors capital & bank balance in case of Balance sheet?Will i get the tax order if I just mention tentative figures related to professional income only. 3) Do I need to file a revised return with NEW P&L & balance sheet tentative figures account case only ; as I have just known that any income over above Rs 1,20,000 books of account has to be maintained... Please guide and assist...Thankyou in advance