Interpretation of “High Court”

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.