In that view of the matter the Tribunal set aside the A.A.C 's order and restored the order of the I.T.O. Under section 256 (1) of the Act, the Tribunal referred the following question to the High Court: (1) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that Shri Apoorva Shanti1al could not himself have given consent on behalf of his minor sons to the partitions proposed by him in his individual capacity as father ? 497 (2) Whether on the facts and in the circumstances of A the case, the Tribunal was right in holding that the partial partitions were outside the framework of Hindu Law ? (3) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the partial partitions could not be recognized as valid for the purpose of section 171 of the Income tax Act, 1961 ? (4) Whether on the facts and circumstances of the case, the Tribunal was right in holding that partial partitions made by a Hindu father in exercise of his patria potestas cannot be recorded as a valid partitions under section 171 of the Income tax Act, 1961 ? (5) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the partial partition did not amount to a family arrangement in which the father acted as a natural guardian of the two minors sons after he had exercised his patria potestas ? (6) Whether the Income tax Department ;9 competent to challenge the exercise of patria potestas by a Hindu father in respect of coparcenery property, making a partial 1 partition ? For reasons recorded in the judgment the High Court answered all the questions in the affirmative and against the assessee.