1. MAMOON KAZI, J.---Learned counsel has placed before us, an order passed by another Division Bench which is reported in 1992 PTD 1411, according to which in a similar case stay has been granted to the petitioner. Under circumstances the department is restrained from enforcing demand under section 80-D and in case the amount has not yet been recovered by the department from respondent No,3 in pursuance of notice under section 92 of the Income Tax Ordinance 1979, no further action will be taken by the department for recovery of such amount.