Definition of "High Court" - Definition / Legal Terminology - Income Tax

As per section 269 of the Income tax Act 1961- In the Chapter XX (Appeals and Revisions) - 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.