SECURITIES AND EXCHANGE COMMISSION VS. AZ 17/31 REALTY, INC. [G.R. No. 239010. July 06, 2022] DIssenting OpinionLeonen, SAJ.Second Division SECURITIES AND EXCHANGE COMMISSION, PETITIONER, VS. AZ 17/31 REALTY, INC., RESPONDENT. [G.R. No. 239010. July 06, 2022]