Chapter XVIII - Appeals, Revisions and Alternate Dispute Resolutions
Section 374
Section 374: interpretation of "High Court"
Section 374 defines the High Court meant for Chapter XVIII by reference to the relevant State or listed Union territory. Use the mapping alongside the applicable appeal provision and the jurisdictional facts of the case.
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This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
Section 374 maps each State and listed Union territory to the High Court meant by this appellate chapter. Use that mapping when identifying the court for a Chapter XVIII appeal or related proceeding.
Key takeaways
Chapter-specific definition
The High Court meant in this appeals Chapter depends on the State or Union territory concerned.
Union territory mapping
The Act expressly names the High Court for each listed Union territory, including Delhi, Chandigarh and Puducherry.
What "High Court" means for each State and Union Territory
For the purposes of this Chapter, "High Court" means:
- For any State - the High Court for that State
- For the Union territory of Jammu and Kashmir - the High Court of Jammu and Kashmir and Ladakh
- For the Union territory of Ladakh - the High Court of Jammu and Kashmir and Ladakh
- For the Union territory of the Andaman and Nicobar Islands - the High Court at Calcutta
- For the Union territory of Lakshadweep - the High Court of Kerala
- For the Union territory of Chandigarh - the High Court of Punjab and Haryana
- For the Union territories of Dadra and Nagar Haveli and Daman and Diu - the High Court at Bombay
- For the Union territory of Puducherry - the High Court at Madras
- For the National Capital Territory of Delhi - the High Court of Delhi
Practical scope
Use this definition after identifying the State or Union territory relevant to the proceeding. For a State, the statute refers to the High Court for that State; for the listed Union territories, it supplies the named court.
The definition operates for Chapter XVIII. It helps interpret references to the High Court in the appeal framework, but must be read with the law governing the particular proceeding and its territorial connection.
Limits and separate requirements
Section 374 does not create a fresh right of appeal or remove the Section 365 conditions. Identifying the named court is a separate step from establishing that the order is appealable and the case satisfies the relevant requirements.
The list should not be used to select a court solely by the taxpayer’s preferred location or an unrelated business address. Where territorial jurisdiction is disputed, the proceeding and relevant jurisdictional facts require case-specific analysis.
Step-by-step review
1. Identify the proceeding and the Chapter XVIII provision referring to the High Court.
2. Determine the relevant State or Union territory from the case’s jurisdictional facts.
3. Use the statutory mapping and then check the applicable appeal requirements and filing procedure.
4. Keep the jurisdiction analysis, order challenged and filing documents together.
Hypothetical example
Hypothetical illustration: for a proceeding whose relevant territory is Lakshadweep, Section 374 names the High Court of Kerala. That mapping does not itself show that the disputed order meets the Section 365 appeal conditions; those conditions must still be examined.
Records to prepare
The order under challenge and the applicable appeal provision.
Relevant territorial and case-assignment records.
The statutory court mapping and procedural filing requirements.
Official amended Act source
Step-by-step flow for identifying the High Court under Section 374
- 1
Is the matter one under this Chapter that goes to a High Court?
Section 374 only defines "High Court" for this Chapter. Whether an appeal lies, and on what grounds, depends on other sections of the Chapter.
- No: Section 374 does not decide the forum.
- Yes: Go to the next step.
- 2
Is the relevant place a State?
- Yes: The High Court for that State (clause (i)).
- No, it is a Union territory or Delhi: Go to the next step.
- 3
Is it one of the Union territories in clauses (ii) to (viii)?
Jammu and Kashmir, and Ladakh: High Court of Jammu and Kashmir and Ladakh. Andaman and Nicobar Islands: High Court at Calcutta. Lakshadweep: High Court of Kerala. Chandigarh: High Court of Punjab and Haryana. Dadra and Nagar Haveli and Daman and Diu: High Court at Bombay. Puducherry: High Court at Madras.
- Yes: Use the High Court named for that Union territory.
- No: Go to the next step.
- 4
Is it the National Capital Territory of Delhi?
Clause (ix): the High Court of Delhi.
Practical checklist
Do
- The order under challenge and the applicable appeal provision.
- Relevant territorial and case-assignment records.
- The statutory court mapping and procedural filing requirements.
Illustrative example
Worked example: two cases in two Union territories
Hypothetical facts (illustration only, not a real taxpayer): A trader has one case connected with Puducherry and a separate case connected with Lakshadweep. In both, a High Court appeal under this Chapter is being considered. Which place a case is connected with is decided under the other provisions of the Act, not by Section 374.
Puducherry case
Puducherry is a Union territory. Clause (viii) points to the High Court at Madras.
Lakshadweep case
Lakshadweep is a Union territory. Clause (v) points to the High Court of Kerala.
Appealability
Section 374 only names the court. Whether each appeal can be filed is decided under the appeal provisions of the Chapter.
Outcome
- The Puducherry case goes to the High Court at Madras and the Lakshadweep case to the High Court of Kerala.
- The trader cannot pick a different High Court by choice; Section 374 fixes the court for each place.
Glossary
- Chapter-specific definition
- A meaning expressly supplied for the provisions of Chapter XVIII.
- Territorial connection
- The jurisdictional facts linking the proceeding to the relevant State or Union territory.
Frequently asked questions
Which High Court hears tax appeals from the Andaman and Nicobar Islands?
The High Court at Calcutta, as specified in Section 374.
Which High Court hears tax appeals from Puducherry?
The High Court at Madras, as specified in Section 374.
Which High Court has jurisdiction over Chandigarh for tax appeals?
The High Court of Punjab and Haryana, as specified in Section 374.
Does the court mapping itself make every tax order appealable?
No. The appeal provision and its conditions must be applied separately.
Can the taxpayer freely choose any court listed here?
No. Identify the relevant jurisdictional connection and apply the statutory mapping and procedural law.
Need help applying this provision to your situation?
Get help with your High Court tax appealLast updated 10 October 2026