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Union of India - Section

Section 269 in The Income Tax Act, 1961

269. 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; [Substituted by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f. 1.11.1966).]
[* * *][* * *] [ Omitted by Act 32 of 1994, Section 47 (w.e.f. 1.4.1995).]
(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] [ Substituted by the Laccadive, Minicoy and Amindive Islands (Alteration of Name) Adaptation of Laws Order, 1974 (w.r.e.f. 1.11.1973).], the High Court of Kerala;
(va)[ in relation to the Union Territory of Chandigarh, the High Court of Punjab and Haryana;] [ Inserted by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f. 1.11.1966).]
(vi)[ in relation to the Union Territories of Dadra and Nagar Haveli and ] [Inserted by the Taxation Laws (Extension of Union Territories) Regulation, 1963 (w.e.f. 1.4.1963).][* * *] [ Omitted by Act 32 of 1994, Section 47 (w.e.f. 1.4.1995).] [Daman and Diu, the High Court at Bombay; and [Inserted by the Taxation Laws (Extension of Union Territories) Regulation, 1963 (w.e.f. 1.4.1963).]
(vii)in relation to the Union Territory of Pondicherry, the High Court at Madras.]