Whether on the facts and in the circumstance of the case, the Hon’ble Tribunal was correct in law in holding that the provisions of s. 115JB of the IT Act, 1961, are not applicable to assessee to whom proviso to sub-s. (2) of s. 211 of the Companies Act, 1956, applies i.e., companies which are not required to prepare its P&L a/c in accordance with Parts II and III of Sch. VI of the Companies Act, 1956 without appreciating that under s. 115JB(2) of the IT Act, 1961, every company is mandatorily required to prepare profit & loss account in accordance with the provisions of Part-II & III of Sch. VI of the Companies Act, 1956, for income-tax purposes ?