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

1983

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 ;

20[(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, with retrospective effect from 25-1-1971.]]

21[(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 22[Lakshadweep], the High Court of Kerala ;

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

24[(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.]

 

20. Substituted for clause (ii) by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, with retrospective effect from 1-11-1966.

21. Substituted by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, with retrospective effect from 21-1-1972.

22. 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.

23. Inserted by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, with retrospective effect from 1-11-1966.

24. Inserted by the Taxation Laws (Extension to Union territories) Regulation, 1963, w.e.f. 1-4-1963.

 

 

[As amended by the Finance Act, 1983]

Footnotes