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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Amendment to section 139 removes subsection (1A), altering filing obligations effective April 1, 1993.</h1> The amendment deletes sub section (1A) of section 139 of the Income tax Act, removing the filing duties and procedural consequences established by that sub section; the deletion takes effect from the stated commencement date so that the omitted provision ceases to apply from that date onward.

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