HUF Validity With Only Son And Mother As Members

I am unmarried and Hindu. I want to create an HUF with myself as Karta and my mother as the only other member. Section 6 of the Hindu Succession Act gives coparcener status only to sons/daughters of a coparcener, not mothers. Per Supreme Court rulings on sole-male-member HUFs (no wife/child) - Gomedalli Lakshminarayan, Krishna Prasad v. CIT (1974) 97 ITR 493 (SC), Surjit Lal Chhabda v. CIT (1976) 101 ITR 776 (SC) - is there a valid coparcenary, or would income be clubbed into my individual assessment on scrutiny?