Allowing the petition the Court held that  the preponderance of probability was that the submission of the assessee that the appeal filed before the Commissioner (Appeals) post the remand by the Tribunal was pending adjudication, should be accepted. The Department had not been able to place any material to reach a different conclusion. The claim made by the assessee was backed by an affidavit on oath, and therefore, it could be assumed that what was stated by the assessee was true and correct. Since it had been concluded that the appeal was pending on the specified date, based on the test of preponderance of probability, rejection of forms 1 and 2, filed by the assessee, under the 2020 Act, was unsustainable. The rejection orders were set aside.( AY. 1993-94)