Section 269 of Income Tax Act for AY 2023-24

Section 269 of Income Tax Act 1961 amended by Finance Act and Income-tax Rules. Provisions and rules related to Definition of High Court.

Amended and updated notes on section 269 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to Definition of “High Court”.

Chapter XX (Sections 246 to 269) of the Income Tax Act 1961 deals with the provisions related to appeals and revision . Section 269 of IT Act 1961 provides for Definition of “High Court”.

Recently, we have discussed in detail section 268A (Filing of appeal or application for reference by income-tax authority) of IT Act 1961. Today, we learn the provisions of section 269 of Income-tax Act 1961. The amended provision of section 269 is effective for financial year 2022-23 relevant to the assessment year 2023-24.

In this article, you will learn detail of the provisions of section 269 of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.

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;
  • (iia) [Omitted]
  • (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.


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