Clubbing of income doubt

Who sold the land? Who was signing as owner of the land in the sale document?

Profits/gains would be assessed in the owner's ITR....

Actually that land was purchased from a 3rd party by Mr.X in the name of his wife. Hence  while selling his wife signed as owner in the sale deed.

Thank you all for ur prompt reply.

Even there is gift deed to wife income arising out of sale is still come under clubbing provision and will be taxed to husband