Section 269 - Definition of High Court - Income-tax Act, 1961

Definition of High Court . 269. 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 ; ( iia ) 2 [* * *]] ( iii ) 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.] ----------------- Notes :- 1. Substituted for clause (ii) by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, w.r.e.f. 1-11-1966. 2. Omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973, w.r.e.f. 25-1-1971. 3. Clause (iii) omitted by the Finance Act, 1994, w.e.f. 1-4-1995. Prior to omission, clause (iii) was substituted by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, w.r.e.f. 21-1-1972. 4. Substituted for the Laccadive, Minicoy and Amindivi Islands by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, w.r.e.f. 1-11-1973. 5. Inserted by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, w.r.e.f. 1-11-1966. 6. Inserted by the Taxation Laws (Extension to Union Territories) Regulation, 1963, w.e.f. 1-4-1963. 7. Word Goa, omitted by the Finance Act, 1994, w.e.f. 1-4-1995.