Income Tax Department

Ministry of Finance, Government of India

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Section 269

Definition of "High Court"

Section

Section Number

269

Chapter

CHAPTER XX - APPEALS AND REVISION

Act

Income-tax Act, 1961

Year

1980

Definition of "High Court"

Definition of "High Court"

[Definition of "High Court".

269. In this Chapter,—

"High Court" means,—

(i) in relation to any State, the High Court for that State ;

(ii) in relation to the Union territory of Delhi, the High Court of Delhi ;

(iia) [Omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973, w.e.f. 25-1-1971. ]

2[(iii) in relation to the Union territories of Arunachal Pradesh and Mizoram, the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura) ;]

(iv) in relation to the Union territory of the Andaman and Nicobar Islands, the High Court at Calcutta ;

(v) in relation to the Union territory of 3[Lakshadweep], the High Court of Kerala;

(va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana ;

(vi) in relation to the Union territories of Dadra and Nagar Haveli and Goa, Daman and Diu, the High Court at Bombay ; and

(vii) in relation to the Union territory of Pondicherry, the High Court at Madras.

 

2. Substituted by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, w.e.f. 21-1-1972.

3. Substituted for "the Laccadive, Minicoy and Amindivi Islands" by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974,with retrospective effect from 1-11-1973.

 

 

[As amended by the Finance Act, 1980 and the Finance (No. 2) Act, 1980]

Footnotes