...Shri Amit Shantilal Bhagat that the property at Vijay Mahal, Teen Patti, Walkeshwar, Mumbai was owned by him. The ld. A.R submitted, that the aforesaid observations of the Tribunal were contrary to the.... Vijay Mahal, Teen Patti, Walkeshwar, Mumbai was owned by Shri. Vinod Bhagat in his personal capacity. Rather, as averred by the ld. A.R, the aforesaid Shri Amit Shantilal Bhagat had neither ever so...claimed before the Tribunal, nor before the lower authorities or any other authority, that the property viz. Vijay Mahal, Teen Patti, Walkeshwar, Mumbai was owned by him. Further, it was submitted by the...