Transaction count after EXECUTE indicates a mismatching number of BEGIN and COMMIT statements. Previous count = 1, current count = 0

If you have a TRY/CATCH block then the likely cause is that you are catching a transaction abort exception and continue. In the CATCH block you must always check the XACT_STATE() and handle appropriate aborted and uncommitable (doomed) transactions. If your caller starts a transaction and the calee hits, say, a deadlock (which aborted the transaction), how is the callee going to communicate to the caller that the transaction was aborted and it should not continue with 'business as usual'? The only feasible way is to re-raise an exception, forcing the caller to handle the situation. If you silently swallow an aborted transaction and the caller continues assuming is still in the original transaction, only mayhem can ensure (and the error you get is the way the engine tries to protect itself).

I recommend you go over Exception handling and nested transactions which shows a pattern that can be used with nested transactions and exceptions:

create procedure [usp_my_procedure_name]
as
begin
    set nocount on;
    declare @trancount int;
    set @trancount = @@trancount;
    begin try
        if @trancount = 0
            begin transaction
        else
            save transaction usp_my_procedure_name;

        -- Do the actual work here

lbexit:
        if @trancount = 0
            commit;
    end try
    begin catch
        declare @error int, @message varchar(4000), @xstate int;
        select @error = ERROR_NUMBER(), @message = ERROR_MESSAGE(), @xstate = XACT_STATE();
        if @xstate = -1
            rollback;
        if @xstate = 1 and @trancount = 0
            rollback
        if @xstate = 1 and @trancount > 0
            rollback transaction usp_my_procedure_name;

        raiserror ('usp_my_procedure_name: %d: %s', 16, 1, @error, @message) ;
    end catch
end
go

I had this problem too. For me, the reason was that I was doing

return
commit

instead of

commit
return   

in one stored procedure.

This normally happens when the transaction is started and either it is not committed or it is not rollback.

In case the error comes in your stored procedure, this can lock the database tables because transaction is not completed due to some runtime errors in the absence of exception handling You can use Exception handling like below. SET XACT_ABORT

SET XACT_ABORT ON
SET NoCount ON
Begin Try 
     BEGIN TRANSACTION 
        //Insert ,update queries    
     COMMIT
End Try 
Begin Catch 
     ROLLBACK
End Catch

Source