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7.5 In connection with the appeal proceedings in the case of Shri Asit Sunderbhai Shah (PAN:AFUPS64692), the A.R. of the person had produced before me the details of lands sold by Smt. Hansaben Patel and also the ledger accounts giving the bank details of Smt. Hansaben Patel, the assessment order in the case of Smt. Hansaben Patel (PAN:ATCPP9642E) for the A.Y. 2010-11 by the 1TO, Ward-3(3)(2), Ahmedabad which is based on the information received from the Investigation Wing, Ahmedabad, a to credit of Rs.33,36,89,804/- in her bank account with Indian Bank, Navrangpura Branch, Ahmedabad during F.Y. 2009-10 relevant to A.Y. 2010-11 and that she was non-filer and her identity was not established and her whereabouts were not known. The assessments in the case was completed u/s.144 r.w.s. 147 for A.Y. 2009-10 and A.Y. 2010-11 as the statutory notices could not be served on Smt. Hansaben Pate! at the known address and determining the total income at Rs.1,03,02,57,250/- vide order dated 23.12.2016 and Rs.33,36,89,804/- vide order dated 29.02.2017 respectively. For the purpose of A.Y. 2009-10, the details of land transactions were called out from the data available in the ITD database.