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Section 80 D&92 Constitution of Pakistan (1973), Art 199 Recovery of Income Tax from a person holding money by an ACC, with the constitutional jurisdiction of the High Court for such recovery, the High Court, in the circumstances of this case , Banning the Department from enforcing the demand under Section 80D of the Income Tax Ordinance, 1979 and directed that the amount not yet recovered under the notice under Section 92, Income Tax Ordinance 1979, be recovered by the Department. No further action will be taken for So much money advocates from Pannu aqil lawyer