Section 374 — Interpretation of “High Court”
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
Related sections
- Section 356 — Appealable orders before Joint Commissioner (Appeals)
- Section 357 — Appealable orders before Commissioner (Appeals)
- Section 358 — Form of appeal and limitation
- Section 359 — Procedure in appeal
- Section 360 — Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
- Section 361 — Appellate Tribunal
- Section 362 — Appeals to Appellate Tribunal
- Section 363 — Orders of Appellate Tribunal
- Section 364 — Procedure of Appellate Tribunal
- Section 365 — Appeal to High Court
- Section 366 — Case before High Court to be heard by not less than two Judges
- Section 367 — Appeal to Supreme Court
- Section 368 — Hearing before Supreme Court
- Section 369 — Tax to be paid irrespective of appeal, etc
- Section 370 — Execution for costs awarded by Supreme Court
- Section 371 — Amendment of assessment on appeal
- Section 372 — Exclusion of time taken for copy
- Section 373 — Filing of appeal by income-tax authority
- Section 375 — Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
- Section 376 — Procedure where an identical question of law is pending before High Courts or Supreme Court
- Section 377 — Commissioner or Principal Commissioner or Commissioner Revision of orders prejudicial to revenue
- Section 378 — Revision of other orders
- Section 379 — 1.—Dispute Resolution Committee in certain cases Dispute Resolution Committee
- Section 380 — 2.—Advance rulings Interpretation
- Section 381 — Board for Advance Rulings
- Section 382 — Vacancies, etc., not to invalidate proceedings
- Section 383 — Application for advance ruling
- Section 384 — Procedure on receipt of application
- Section 385 — Appellate authority not to proceed in certain cases
- Section 386 — Advance ruling to be void in certain circumstances
- Section 387 — Powers of the Board for Advance Rulings
- Section 388 — Procedure of Board for Advance Rulings
- Section 389 — Appeal