Section 269 of the Income-tax Act, 1961: Definition of High Court

Section 269 identifies the High Court for the purposes of Chapter XX of the Income-tax Act, 1961, dealing with appeals and revision. It specifies the relevant High Court for States and listed Union Territories.

What Section 269 means

For the purposes of Chapter XX, the expression "High Court" is defined by reference to the State or Union Territory concerned. This provision helps identify the appropriate High Court in income-tax appellate matters; it does not, by itself, establish every procedural requirement or determine the territorial nexus in a disputed case.

High Courts specified in Section 269

The following table restates the operative territorial categories in Section 269 of the 1961 Act, using current common place names where helpful.

Omitted clauses: Clauses (iia) and (iii) have been omitted from the historical text. The original page also records their earlier omission through adaptation and amending instruments.

Section 374 of the Income-tax Act, 2025

The 2025 Act sets out an updated interpretation of "High Court" for its appeals chapter. In addition to the States and Union Territories listed above, it expressly specifies the High Court of Jammu and Kashmir and Ladakh for both the Union Territory of Jammu and Kashmir and the Union Territory of Ladakh. It uses the name Puducherry and refers to the National Capital Territory of Delhi.

For proceedings arising under the 2025 Act, consult Section 374 and the applicable appellate provisions. For earlier assessment years and saved proceedings, check the relevant provisions of the 1961 Act together with the 2025 Act's repeal and savings arrangements.

Practical relevance in income-tax appeals

Section 260A of the 1961 Act concerns appeals to the High Court on substantial questions of law. Section 269 supplies the chapter-specific meaning of "High Court". Parties should also examine the location of the relevant tax authority, the governing judicial precedents, limitation requirements, and applicable procedural rules when deciding where an appeal must be filed.

Legislative history retained from the original page

The original article records the Delhi-related adaptation with effect from 1 November 1966, omission of clause (iia) following the Himachal Pradesh adaptation, omission of clause (iii) by Act 32 of 1994 with effect from 1 April 1995, the renaming of Lakshadweep, the Chandigarh provision, and changes affecting the territories listed in clause (vi). These historical notes explain why older published versions of Section 269 may differ from later consolidations.

Official legislation and useful references

Information is for general legal reference. The precise statutory text and jurisdiction applicable to a case should be checked against the relevant enactment and court rules.