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Section 261 of the Income-tax Act, 1961 - Supreme Court - Appeals to - Whether since a Bench of same High Court had already granted a certificate of appeal to Supreme Court on an identical matter regarding scope and impact of Kerala Joint Hindu Family System (Abolition) Act, 1975, a certificate to revenue to appeal to Supreme Court in instant case was also to be issued - Held, yes FACTS Following the earlier decisions in WTO v. K. Madhavan Nambiar [1988] 169 ITR 810, Shantilal C. Shah v. CIT [1988] 169 ITR 805and P.G. Narayanaswamy v. CIT [1988] 169 ITR 813, the Kerala High Court held that the Hindu Joint Family had ceased to exist in Kerala by the operation of Kerala Joint Hindu Family System (Abolition) Act, 1975. On application under section 261 : HELD Since a Bench of the same High Court had already granted a certificate to appeal to the Supreme Court on an identical matter, the instant case was also a fit case for appeal to the Supreme Court. Accordingly, a certificate to the revenue to the appeal to the Supreme Court was issued. Note : The decision is in favour of the revenue. CASES REFERRED TO P.G. Narayanaswamy v. CIT [1988] 169 ITR 813 (Ker.) Shantilal C. Shah v. CIT [1988] 169 ITR 805 (Ker.) and WTO v. K. Madhavan Nambiar [1988] 169 ITR 810 (Ker.). P.K.R. Menon and N.R.K. Nair for the Petitioner. P.G.K. Warriyar for the Respondent. JUDGMENT K.S. Paripoornan, J.- The Revenue has filed this petition under section 261 of the Income-tax Act, praying for the issue of a certificate to appeal to the Supreme Court of India against the judgment rendered by…

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