For the purpose of making an assessment u/s. 153A of the Act, it is mandatory for the Assessing Officer to allow the legally tenable deductions, allowances, claims of expenses, which have been claimed by the assessee in the returns of income filed u/s. 153A of the Act, even though these may not have been claimed by the assessee in its original return of income u/s. 139(1) of the Act. A return of income filed in response to notice u/s. 153A of the Income-tax Act, 1961 is to be considered a return filed u/s. 139 of the Act and for all other provisions of the Act, the return u/s. 153A of the Act will be treated as the original return u/s. 139 of the Act. Once the Assessing Officer accepts the return filed u/s. 153A of the Act, the original return u/s. 139 of the Act abates and becomes non-est. Where the audit report in form 10CCB is furnished on or before the time allowed for filing return of income in the notice issued u/s. 153A of the Act, form 10CCB is to be taken as filed on or before the time permitted u/s. 139(1) of the Act and thus deduction shall be allowed within the time u/s. 80IA(7) read with Section 80AC of the Act.  Followed,  Shrikant Mohta v. CIT [2019)  414 ITR 270 (Cal)(HC)  (AY. 2014-15, 2017-18, 2019-20)