Section 54

my q/s is that an assessee has purchased a property in 2007-08 for Rs 14 lac and he sold the same at 15/07/2015 for Rs 47 lac but after that he expired and his wife purchased a property in sep 15 for Rs 48.50 lac., so can his wife claim exemption u/s 54. the new property purchased in his wife name and tds @ 1% has been deducted from the pan of the Deceased person., so can we file deceased person ITR and do we need to file ITR of his Wife...