Held that the  land belonged to the assessee along with other family members who were co-owners. The assessment of long-term capital gains should have been made in the exact proportion to the extent to which land belonged to each of them. There could not be a concession in law and the assessment should have been made on the right person and in the right proportion. Order set aside.  That the land was compulsorily acquired under the Tamil Nadu Highways Act, 2001 and compensation received by the assessee for the land acquired under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 should have been assessed in accordance with Circular No. 36 of 2016, dated October 25, 2016  (2016) 388 ITR  48(St).    The Assessing Officer was directed to t examine afresh whether the assessee was entitled to exemption under section 54 or section 54F of the Act of the Act. (AY.2014-15)