beiscsi_hdl_put_handle(struct hd_async_context *pasync_ctx,
                         struct hd_async_handle *pasync_handle)
 {
-       if (pasync_handle->is_header) {
-               list_add_tail(&pasync_handle->link,
-                               &pasync_ctx->async_header.free_list);
-               pasync_ctx->async_header.free_entries++;
-       } else {
-               list_add_tail(&pasync_handle->link,
-                               &pasync_ctx->async_data.free_list);
-               pasync_ctx->async_data.free_entries++;
-       }
+       pasync_handle->is_final = 0;
+       pasync_handle->buffer_len = 0;
+       pasync_handle->in_use = 0;
+       list_del_init(&pasync_handle->link);
+}
+
+static void
+beiscsi_hdl_purge_handles(struct beiscsi_hba *phba,
+                         struct hd_async_context *pasync_ctx,
+                         u16 cri)
+{
+       struct hd_async_handle *pasync_handle, *tmp_handle;
+       struct list_head *plist;
+
+       plist  = &pasync_ctx->async_entry[cri].wq.list;
+       list_for_each_entry_safe(pasync_handle, tmp_handle, plist, link)
+               beiscsi_hdl_put_handle(pasync_ctx, pasync_handle);
+
+       INIT_LIST_HEAD(&pasync_ctx->async_entry[cri].wq.list);
+       pasync_ctx->async_entry[cri].wq.hdr_len = 0;
+       pasync_ctx->async_entry[cri].wq.bytes_received = 0;
+       pasync_ctx->async_entry[cri].wq.bytes_needed = 0;
 }
 
 static struct hd_async_handle *
        struct beiscsi_hba *phba = beiscsi_conn->phba;
        struct hd_async_handle *pasync_handle;
        struct be_bus_address phys_addr;
+       u16 cid, code, ci, cri;
        u8 final, error = 0;
-       u16 cid, code, ci;
        u32 dpl;
 
        cid = beiscsi_conn->beiscsi_conn_cid;
+       cri = BE_GET_ASYNC_CRI_FROM_CID(cid);
        /**
         * This function is invoked to get the right async_handle structure
         * from a given DEF PDU CQ entry.
                break;
        /* called only for above codes */
        default:
-               pasync_handle = NULL;
-               break;
-       }
-
-       if (!pasync_handle) {
-               beiscsi_log(phba, KERN_ERR, BEISCSI_LOG_ISCSI,
-                           "BM_%d : cid %d async PDU handle not found - code %d ci %d addr %llx\n",
-                           cid, code, ci, phys_addr.u.a64.address);
-               return pasync_handle;
+               return NULL;
        }
 
        if (pasync_handle->pa.u.a64.address != phys_addr.u.a64.address ||
                /* FW has stale address - attempt continuing by dropping */
        }
 
-       list_del_init(&pasync_handle->link);
-       /**
-        * Each CID is associated with unique CRI.
-        * ASYNC_CRI_FROM_CID mapping and CRI_FROM_CID are totaly different.
-        **/
-       pasync_handle->cri = BE_GET_ASYNC_CRI_FROM_CID(cid);
-       pasync_handle->is_final = final;
-       pasync_handle->buffer_len = dpl;
-
        /**
         * DEF PDU header and data buffers with errors should be simply
         * dropped as there are no consumers for it.
         */
        if (error) {
                beiscsi_hdl_put_handle(pasync_ctx, pasync_handle);
-               pasync_handle = NULL;
+               return NULL;
        }
-       return pasync_handle;
-}
-
-static void
-beiscsi_hdl_purge_handles(struct beiscsi_hba *phba,
-                         struct hd_async_context *pasync_ctx,
-                         u16 cri)
-{
-       struct hd_async_handle *pasync_handle, *tmp_handle;
-       struct list_head *plist;
 
-       plist  = &pasync_ctx->async_entry[cri].wq.list;
-       list_for_each_entry_safe(pasync_handle, tmp_handle, plist, link) {
-               list_del(&pasync_handle->link);
-               beiscsi_hdl_put_handle(pasync_ctx, pasync_handle);
+       if (pasync_handle->in_use || !list_empty(&pasync_handle->link)) {
+               beiscsi_log(phba, KERN_ERR, BEISCSI_LOG_ISCSI,
+                           "BM_%d : cid %d async PDU handle in use - code %d ci %d addr %llx\n",
+                           cid, code, ci, phys_addr.u.a64.address);
+               beiscsi_hdl_purge_handles(phba, pasync_ctx, cri);
        }
 
-       INIT_LIST_HEAD(&pasync_ctx->async_entry[cri].wq.list);
-       pasync_ctx->async_entry[cri].wq.hdr_len = 0;
-       pasync_ctx->async_entry[cri].wq.bytes_received = 0;
-       pasync_ctx->async_entry[cri].wq.bytes_needed = 0;
+       list_del_init(&pasync_handle->link);
+       /**
+        * Each CID is associated with unique CRI.
+        * ASYNC_CRI_FROM_CID mapping and CRI_FROM_CID are totaly different.
+        **/
+       pasync_handle->cri = cri;
+       pasync_handle->is_final = final;
+       pasync_handle->buffer_len = dpl;
+       pasync_handle->in_use = 1;
+
+       return pasync_handle;
 }
 
 static unsigned int
 
                        pasync_ctx->async_header.handle_base =
                                mem_descr->mem_array[0].virtual_address;
-                       INIT_LIST_HEAD(&pasync_ctx->async_header.free_list);
 
                        /* setup data buffer sgls */
                        mem_descr = (struct be_mem_descriptor *)phba->init_mem;
 
                        pasync_ctx->async_data.handle_base =
                                mem_descr->mem_array[0].virtual_address;
-                       INIT_LIST_HEAD(&pasync_ctx->async_data.free_list);
 
                        pasync_header_h =
                                (struct hd_async_handle *)
                                        pasync_ctx->async_header.pa_base.u.a64.
                                        address + (p->defpdu_hdr_sz * index);
 
-                               list_add_tail(&pasync_header_h->link,
-                                             &pasync_ctx->async_header.
-                                             free_list);
                                pasync_ctx->async_entry[index].header =
                                        pasync_header_h;
                                pasync_header_h++;
-                               pasync_ctx->async_header.free_entries++;
                                INIT_LIST_HEAD(&pasync_ctx->async_entry[index].
                                                wq.list);
 
                                num_per_mem++;
                                num_async_data--;
 
-                               list_add_tail(&pasync_data_h->link,
-                                             &pasync_ctx->async_data.
-                                             free_list);
                                pasync_ctx->async_entry[index].data =
                                        pasync_data_h;
                                pasync_data_h++;
-                               pasync_ctx->async_data.free_entries++;
                        }
                }
        }