Held that the  Assessing Officer does not have jurisdiction to question correctness of profit and loss account prepared and certified by statutory auditors of assessee-company as having been prepared in accordance with requirements of Parts II and III of Schedule VI to Companies Act – Held, yes – Whether Assessing Officer does not have jurisdiction to go behind net profit shown in profit and loss account except to extent provided in Explanation to section 115J . Followed Malayala Manorama Company Ltd. v. CIT  Trivandrum (2008) 169 Taxman 471/ 300 ITR 251 ( SC) .  (AY. 1990 -91  )