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Section 269 — Definition of "High Court".

Income-tax Act, 1961
Definition of "High Court".โ€”In this Chapter,โ€” โ€œHigh Courtโ€ meansโ€” (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.]
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