In which assesse title name return file

Obviously individual has to file the return.
I presume all bills and supportings are in individual's name.

Whatever net money used (that is deposits less withdrawals) be transferred back to HUF Account

I still do not see which logic led the individual to follow this route.

Very difficult to justify this wrong route
This is not so simple that anyone out of two can file return.

Chances are that AO may not accept and then may pass ex-party judgement Order .