section 269
Definition of "High Court".
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XX APPEALSAND REVISION
Statutory text
In this Chapter,—
“High Court” means—
- (i) in relation to any State, the High Court for that State; 1[(ii) in relation to the Union territory of Delhi, the High Court of Delhi;
2* ]
3*
- (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 4[Lakshadweep], the High Court of Kerala;] 5[(va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana; 6[(vi) in relation to the Union territories of Dadra and Nagar Haveli and 7*** Daman and Diu, the High Court at Bombay; and
- (vii) in relation to the Union territory of Pondicherry, the High Court at Madras.] 2. Clause (iia) omitted by State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.r.e.f. 25-11971). 3. Clause (iii) omitted by Act 32 of 1994, s. 47 (w.e.f. 1-4-1995). 7. The word “Goa,” omitted by Act 32 of 994, s. 47 (w.e.f. 1-4-1995). 1[CHAPTER XXA ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
1 Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) order, 1968, for clause (ii) (w.r.e.f. 1-11-1966).
4 Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, s. 3 and the Schedule, for “the Laccadive, Minicoy and Amindivi Islands” (w.r.e.f. 1-11-1973).
5 Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f. 1-11-1966).
6 Ins. by Act 3 of 1963, s. 3(2) the Schedule (w.e.f. 1-4-1963).
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