What is the decision of Supreme Court in the case of Apollo Tyres Ltd. V. CIT (2002) 255 ITR 273(SC) that regarding the power of Assessing Officer to examine correctness of net profits shown in P&L Account.

(A) The Assessing Officer does not have the power to question correctness of P&L A/c prepared by assessee and certified by the statutory auditors of the company as having been prepared in accordance with the provision of Parts II and Schedule VI to the Companies Act.

(B) The Assessing Office has the power to question correctness of P&L A/c prepared by assessee and certified by the statutory auditors of the company as having been prepared in accordance with the provision of Parts II and Schedule VI to the Companies Act.

(C) After permission of the assessee, the Assessing Office has the power to question correctness of P&L A/c

(D) None of the above