HUF or INDIVIDUAL property

Querist : Anonymous (Querist) 20 October 2010 This query is : Resolved
Sir,
Namaskar. I have querry regarding property. If u have time pl. do reply.
Father inherited property from his father. Some of these properties were partitioned between father's mother,father,sons, daughter and wife.
QUERRY : 01
What is the status of the property received by the father in partition ? Will it be regarded as individual or HUF in his hands. If it is smaller HUF, can his sons & daughter receive share in it ?
After the death of his mother, father received the property received on partition,( as mentioned above), by his mother, being the only heir ,and got it registered in the revenue records. But the income from the said property( rent and agriculture) is being shown in the return of income tax under HUF status since many years.
QUERY : 02
Now if the partition of the property received by the father from his mother is to take place what will be the status of the said property as it is being shown as HUF property in the income tax returns from past many years. Will the said property be regarded as INDIVIDUAL or HUF according to the Hindu Succession Act in the hands of the father ? Will it be regarded as individual property blended with the HUF property ? Sir, are there any decided cases ?
Regards
Thanks Sir

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Devajyoti Barman (Expert) 20 October 2010
Once it is partitioned it will be exclusive property but ancestral one. It is definitely smaller than HUF as this notion will loose once the property is partitioned and yes, his sons and daughters have got share in it.
2.Though the property is still shown as the HUF in the IT Return, it is not the joint property if it is exclusively enjoyed by the particular co sharer at the exclusion of the others. The answer is how the property is enjoyed. If the partition deed is a mere paper transaction and never acted upon then it is still HUF otherwise it is the individual property.

s.subramanian (Expert) 20 October 2010
The property receivied from his mother is his self acquisition and not huf property. If he has chosen to blend the same with the common hotchpot then it would partake the nature of a joint family property.