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”.
Recommended read: Section 374 of the Income Tax Act 2025
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.
