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4.2 The Learned Counsel further submitted that in the revised return, rather than increase which could have become a cause of enquiry, there is a fall in claim of loss. He submitted that Learned PCIT has made no specific finding as how the assessment order is erroneous insofar as the issue of claim of reduced loss in revised return. The learned Counsel further submitted that revised return has been filed validly in terms of section 139(5) of the Act and once valid revised return is filed, it substitutes the original return of income and, therefore, the only return that has to be assessed is the revised return and thus, the basis adopted by the Learned PCIT is not sustainable. In support of the contention that if a revised return is filed under section 139(5) of the Act, the assessment can be completed only on the basis of the revised return and not otherwise, the Learned Counsel relied on the decision of the Hon'ble Odisha High Court in the case of Orissa Rural Housing Development Corporation Ltd. Vs. ACIT reported in 343 ITR 316.