Properties purchased by individual in their name & from individual source of income cannot be treated as HUF property

Mahadevan HUF Vs ITO (ITAT Chennai) We noted that the individual Smt. Bhavani Mahadevan had purchased the land at Plot No.94, ARN Nagar, Korattur by way of sale deed dated 14.07.1994 and land at Plot No.II, VGN Avenue, Sennerkuppam Village by way of sale deed dated 03.08.1995. Shri R. Mahadevan had purchased the land at Plot No.1, VGN Avenue, Sennerkuppam Village by way of sale deed dated 09.10.1995. During the course of hearing now, on query from the Bench, the ld.counsel for the assessee could not file any detail before us, what is the nucleus of the HUF during the period i.e., financial yea...