Income Tax Act, 1961
Section 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;
(iii) Omitted
(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.
