Response to notice u/s 139(9)

CPC has declared ITR 4 (Revised Return ) for AY 2012-13 as defective under sec 139(9) on following grounds:

1 error code 23 --Where assessee furnish total of amount deducted in Sl.no.2,3,4 and 5 of Schedule BP should be consistent with Total credits in the P and L Slno.5

As the ITR was for a case where Books of account were not maintained (individual), no figures were entered in sl no. 2,3,4,and 5 of schedule BP (they are zeros) and total credits in P&L sl no 5 are also zero. Only serial no 51 of P & L were filled. Please advise how can I correct this defect?

2. Error code 14 -- Assessee entering negative amount in gross profit or net profit.

Here I only filled figures in sl no 51 a,b and c (Gross receipts, gross profit and expenses). Net profit is a negative figure computed by the excel utility. The solution provided in notice u/s 139 (9) is Assessee is required to furnish all the details in the Part B of Part A - P and L

However there is no part B of Part A of P &L in the excel utility. So how do I provide whatever details are required - I do not even know what details they are wanting. I seek advice from members how to rectify this defect

3 error code 30 --In schedule BP, assessee claiming expenses equal to the business income.

I have not entered any figure in BP -- it is all computed by excel utility from figures in sl no 51 of PartA of P&L and Schedule DEP. So how can I correct it?

I also have a query whether I am allowed to once again revise my Return and modify the figures by foregoing a small loss? Can I file a revised return after receiving a notice u/s 139(9) so as to avoid the defects rather than rectifying the same?

Other alternative is that I file a fresh return after prescribed period of 15 days when present return will be treated as invalid for no response. What is your suggestion please?

I also wish to know , apart from online e-filing of revised return in response to 139(9) is there any way to contact CPC CIT (who has issued the Notice) either on e-mail or post to seek such clarifications?