In the result, the appeals by the assesses are partly allowed
Bench: Shri N.V. Vasudevan & Shri B R Baskaran
condone the delay in filing these appeals. 7. As far as merits of the appeal are concerned, the factual details that emerges from the record are that the Assessee and his deceased wife were co-owners of the property. By a sale deed dated 28.11.2012, they sold the property for a sale consideration of Rs.1,75,00,000/-. The Share