Taxability in the case of wife's income deposited in husband

Following querries have many Mistakes and some were very big on the assessee's part, but whatever has been done can't be undone, so please help in the context of legality of the Case. 

Mr. X is retired senior citizen, and has around 4,40,000 intrest income, for which he has filed the return for the AY 2013-14, now Mr. X has deposited in bank Rs. 6,60,000/- by cash received by the sale of 2 plots. These plots were in the name of sister and wife, 

Plot A purchased in the year 1985 @ 30,000 in the name of his wife Y and sold for 3,60,500

Plot B purchased in the year 1985 @ 27,000 in the name of his sister z and sold for 3,00,000

Now Mr. X wants to file revised return, Please advice in followings

1. Does Capital Gain arised from the transaction will be clubbed in Mr. X's income? 
2. what will be penalties if any for depositing and transacting in cash for 6,60,500 ?
3. Mrs. Y is getting pension around 2,40,000 and has 80,000 intrest income and has invested 1 lac in PPF. what will be tax liability for the Mrs. Y? is there any gift deed to be prepared.
4. Since Mrs. Z has nothing to claim on her property income, what will be tax liablity for Mr. X for the Mrs. Z's property?
5. Please advice if any other things can be done in this case.

Thanks in advance