Income-tax Act, 1961 · Chapter XX: Appeals and Revision · F.—General
Section 269: Definition of —High Court‖
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
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; * * * * *] * * * * *
(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.]
[CHAPTER XXA
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 269
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Lucknow Nagar Nigam & Others v. Kohli Brothers Colour Lab.
1) Whether statutory vesting of property termed as enemy property under the provisions of the Enemy Property Act, 1968 amounts to expropriation which leads to change of its status inasmuch as its ownership is…
- State of Karnataka v. Selvi J. Jayalalitha & Ors.