Section 269 of the Income Tax Act

Section 269 of the Income Tax Act: Definition of “High Court”

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) [***]

(iii) [***]

(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 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 Daman and Diu, the High Court at Bombay ; and

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