§ 374
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Interpretation of “High Court”
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
374. 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.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 356Appealable orders before Joint Commissioner (Appeals)§ 357Appealable orders before Commissioner (Appeals)§ 358Form of appeal and limitation§ 359Procedure in appeal§ 360Principal Commissioner or Commissioner. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)§ 361Appellate Tribunal