It is settled law that HUF is constituted with lineal descendants only. The wife does not come under the lineal descendant therefore she is not a necessary party in the HUF. Therefore if wife is separated by the decree of divorce it does not affect the nature of HUF. According to the Income Tax Act the HUF is created by the lineal descendants only. Only son and daughter & offsprings of son are the lineal descendants. Therefore no need to create another HUF because the HUF is still in existence.