Section 374 — Interpretation of High Court
Old Act equivalent: Section 269 of IT Act 1961 Sub-part: A.5—General
Statutory Text
- For the purposes of this Chapter, “High Court” means,—
(i) for any State, the High Court for that State;
(ii) for the Union territory of Jammu and Kashmir, the High Court of Jammu and Kashmir and Ladakh;
(iii) for the Union territory of Ladakh, the High Court of Jammu and Kashmir and Ladakh;
(iv) for the Union territory of the Andaman and Nicobar Islands, the High Court at Calcutta;
(v) for the Union territory of Lakshadweep, the High Court of Kerala;
(vi) for the Union territory of Chandigarh, the High Court of Punjab and Haryana;
(vii) for the Union territories of Dadra and Nagar Haveli and Daman and Diu, the High Court at Bombay;
(viii) for the Union territory of Puducherry, the High Court at Madras; and
(ix) for the National Capital Territory of Delhi, the High Court of Delhi. B.—Special provisions for avoiding repetitive appeals Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Interpretation of ‘High Court’ for Chapter XVIII purposes.
- Conditions: Lists specific High Court for each State and Union Territory.
- Time limits: None.
- Monetary limits: None.
- Exceptions: J&K and Ladakh share one HC; Andaman—Calcutta; Lakshadweep—Kerala; Chandigarh—Punjab & Haryana; Dadra & Nagar Haveli and Daman & Diu—Bombay; Puducherry—Madras; Delhi—Delhi HC.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.