Notice u/s 139(9)

data furnished  in  return  may  have  not  filled  properly,  he  can  make  compliance within  15  days  

ya but he didnt tick balance sheet & P/L so why notice u/s 139(9)

there are many reasons, viz  wrong  calculation,  wrong TDS information, wrong  selection of  income  head 

specific reason is mentioned in notice, 

That is because if you file ITR-4 you have earned Income under the head Income from Business & Profession.

This means you ought to have a P&L and Balance sheet if you are liable to maintain books of accounts u/s 44AA or if you are not covered u/s 44AA then basic details like Gross Recipts are reqired.

Since your friend has neither filed complete details nor basic details he got a notice.

You are supposed to rectify the return within 15 days of receipt of the notice failing which return shall deemed to have been not filed.

please contact for assistance +91-9990905006