Income-tax Act,1961
Act No : 43
Section :
Definition of "High Court"
269. Definition of "High Court" In this Chapter,- "High Court" means,- (i) in relation to any State, the High Court for that State; 2[(ii) in relation to the Union territory of Delhi. the High Court of Delhi; 3[(iia) * * *]] 4[(iii) Omitted by the Finance Act, 1994, w.e.f. 1-4- 1995.] (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 5[Lakshadweep], the High Court of Kerala; ------------------------------------------------------------- -> -> body of individuals or an association of persons is ordered to be made, the Deputy Commissioner (Appeals), or the Commissioner (Appeals) or the Appellate Tribunal, as the case may be, shall pass an order authorising the Assessing Officer either to amend the assessment made on any partner of the firm or any member of the body or association or make a fresh assessment on any partner of the firm or on any member of the body or association." Earlier, it was substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 but was restored to its original provision by the Direct Tax Laws (Amendment) Act, 1989, with effect from same date. 1 Inserted by the Finance 1 Act, 1990, w.e.f. 1-4-1990. Earlier, these words were omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 2 Substituted by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, w.r.e.f. 1-11- 1966. 3 Omitted by the State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973, w.r.e.f. 25-1-1971. 4 Prior to the omission, clause (iii), as substituted by the North- Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, w.r.e.f. 21-1-1972, read as under: "(iii) in relation to the Union territories of Arunachal Pradesh and Mizoram, the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura);" 5 Substituted for 'the Laccadive, Minicoy and Amindivi Islands" by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, w.r.e.f. 1-11-1973. ---------------------------------------------------------------------- 1.733 1 [ (va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana;] 2[(Vi) in relation to the Union territories of Dadra and Nagar Haveli and 3[* * *] Daman and Diu, the High Court at Bombay; and (vii) in relation to the Union territory of 'Pondicherry, the High Court at Madras.] ----------------------------------------------------------------------- 1 Inserted by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, w.r.e.f. 1-11- 1966. 2 Inserted by the Taxation Laws (Extension to Union Territories) Regulation, 1963, w.e.f. 1-4-1963. 3 The word "Goa", omitted by the Finance Act, 1994, w.e.f. 1-4-1995. ---------------------------------------------------------------------- 1.734
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