ORDER

KHALID ISHAQ, J. This Tax Reference Application was earlier decided vide order dated 07.12.2022 passed by this Court, however, on a challenge laid before the Supreme Court of Pakistan by way of CPLA No.613-L of 2023 titled "Commissioner Inland Revenue, Lahore v. Lahore Grammar School (Pvt.) Ltd.", the Supreme Court of Pakistan has remanded the matter vide order dated 21.03.2025 in the following terms:"2. The petitioner relied on letter dated 11.05.2004 from the office of the Additional Commissioner of Income Tax, Lahore, whereby statutory approval to make addition of Rs.42,760,140/- under Section 13(1)(d) of the 1979 Ordinance in the case of M/s. Lahore Grammar School (Pvt.) Ltd. for the tax year 2001-2002 was granted. Reference to this approval had been made in the penultimate page of the assessment made by the Taxation Officer, which is annexed at page-67 of the instant petition. No reference to the said approval has been made in the impugned order. We are of the view that the questi...