( 1 ) A very vital question which was res integra till the Division Bench of the Madhya Pradesh High Court Consisting of A. P. Sen C. J. (as he then was) and J. S. Verma J. rendered its decision in COMMISSIONER OF INCOME-TAX V. SETH GOPALDAS (H. U. F.) ON 14/04/1978 (116 ITR 577) has given rise to the present reference at the instance of the assessee. The question is as to whether a Hindu father by virtue of his overriding powers as patria protestas recognised by traditional Hindu Law can effect a partial partition (in the sense of partition in respect of only some of the assets as contradistinguished from all the assets) at his own volition in respect of a Hindu Undivided Family (H. U. F.) consisting only of himself and his minor sons. By the aforesaid decision which is the only decision on the point the Madhya Pradesh High Court has taken the view that a Hindu father does not have any such power to effect a partial partition in the sense of division of only a part of the HUF assets whilst maintaining or continuing the status of HUF in respect of the undivided assets. The view is taken that such a partial partition is not permissible in law and that it cannot be r