In this Chapter,-
"High Court" means-
(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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1. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of
Laws on Union Subjects) order, 1968, for clause (ii) (w.r.e.f. 1-11-1966).
2. Clause (iia) omitted by State of Himachal Pradesh (Adaptation of Laws on
Union Subjects) Order, 1973 (w.r.e.f. 25-1- 1971).
3. Clause (iii) omitted by Act 32 of 1994, s. 47 (w.e.f. 1-4-1995).
4. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name)
Adaptation of Laws Order, 1974, s. 3 and the Schedule, for "the Laccadive,
Minicoy and Amindivi Islands" (w.r.e.f. 1-11-1973).
5. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on
Union Subjects) Order, 1968 (w.r.e.f. 1-11-1966).
6. Ins. by Act 3 of 1963, s. 3(2) the Schedule (w.e.f. 1-4-1963).
7. The word "Goa," omitted by Act 32 of 994, s. 47 (w.e.f. 1-4-1995).
Section 260A Appeal to High Court
Section 260B Case before High Court to be heard by not less than two Judges
Section 261 Appeal to Supreme Court
Section 262 Hearing before Supreme Court
Section 263 Revision of orders prejudicial to revenue
Section 264 Revision of other orders
Section 265 Tax to be paid notwithstanding reference, etc
Section 266 Execution for costs awarded by Supreme Court
Section 267 Amendment of assessment on appeal
Section 268 Exclusion of time taken for copy
Section 268A Filing of appeal or application for reference by income-tax authority